Church of God of Union Assembly, Inc. v. City of Dalton, 21156
| Decision Date | 09 March 1961 |
| Docket Number | No. 21156,21156 |
| Citation | 119 S.E.2d 11,216 Ga. 659 |
| Parties | CHURCH OF GOD OF UNION ASSEMBLY, INC. v. CITY OF DALTON et al. |
| Court | Georgia Supreme Court |
Syllabus by the Court
Under Code (Ann.Supp.) § 92-201 (Ga.L.1946, p. 12; 1947, p. 1183; 1955, pp. 262, 263), and the Constitution, art. 7, sec. 1, par. 4 (Constitution of 1945; Code, Ann.Supp., § 2-5404; as amended by Ga.L.1953, Nov.Dec.Sess., p. 70, ratified in 1954), property owned by a church but used as rented apartments and dwellings, on which rent was paid, are not tax exempt; but a restaurant located in the main church building, used primarily for church purposes, but where some meals are served to the public for pay is tax exempt. The evidence so demanded, and, accordingly, any errors in the charge are harmless, and the judgment holding all the property subject to tax is affirmed with direction that it be amended to exempt the restaurant in the church.
This case involves the question of whether or not certain real property of a religious corporation in Dalton, Georgia, is subject to ad valorem taxation. This is the second appearance of this case in this court. On the first appearance, this court held in Church of God of the Union Assembly v. City of Dalton, 213 Ga. 76, 97 S.E.2d 132, that the petition alleged a cause of action for equitable relief. The case is here to review the overruling of a motion for new trial, as amended, by the church after a jury trial, in which the jury returned a verdict against the plaintiff in error on four pieces of property and for the church on two other pieces of property. A motion for new trial as amended was denied and the exception is to this judgment.
The property owned by the church which was held to be subject to ad valorem taxation is as follows: (1) apartment buildings used to house visiting church personnel, but also rented from time to time; (2) a dining hall, having been used in the past to feed visiting personnel and others, but now used for residential purposes and rented for this purpose; (3) a dwelling house, also rented from time to time; and (4) a restaurant, open to the public, but in the church building, used to feed the public and members of the church and visiting church personnel, and to feed persons in need.
The amended motion for new trial, in addition to assigning error on the general grounds, asserts certain errors in the court's charge and failure to charge certain applicable principles of law.
Pittman, Kinney & Pope, L. Hugh Kemp, Dalton, for plaintiff in error.
Hardin, McCamy & Minor, Dalton, for defendants in error.
The decision by this court on the former appearance of this case in Church of God of the Union Assembly v. City of Dalton, 213 Ga. 76, at page 80, 97 S.E.2d 132, at page 135, states upon what allegations of the petition our decision that a cause of action was alleged was based, as follows: 'It is alleged * * * that the property upon which the execution has been levied is a place of religious worship, is used in maintaining and operating a church, that the income derived therefrom is used exclusively for religious purposes, and that the primary purpose of such real estate is not that of securing an income thereon, but the primary purpose is that of providing a meeting place and quarters for members of affiliates of the Church.' We held that, because of such allegations, the petition was not subject to demurrer. From the volume of evidence in this record we fear counsel on both sides misconstrued our decision. In harmony with that decision, we shall now undertake to define clearly the exact property belonging to religious institutions that the statute (Code, Ann.Supp., § 92-201; Ga.L.1946, p. 12; 1947, p. 1183; 1955, pp. 262, 263), which was enacted in virtue of authority conferred by the Constitution, art. 7, sec. 1, par. 4 (Constitution of 1945, Code, Ann.Supp., § 2-5404; as amended by Ga.L.1953, Nov.Dec.Sess., p. 70, ratified in 1954), exempts from taxation, the statute being an almost verbatim copy of the exemption clause of the Constitution. The property belonging to a religious institution which is exempt from taxation is described...
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