Oxford v. Housing Authority of City of Barnesville, 38868

Decision Date27 October 1961
Docket NumberNos. 1,3,2,No. 38868,38868,s. 1
Citation104 Ga.App. 797,123 S.E.2d 175
PartiesDixon OXFORD, Commissioner, v. HOUSING AUTHORITY OF the CITY OF BARNESVILLE
CourtGeorgia Court of Appeals

Eugene Cook, Atty. Gen., Ben F. Johnson, W. Douglas Kerr, Deputy Asst. Attys. Gen., Atlanta, for plaintiff in error.

Spalding, Sibley, Troutman, Meadow & Smith, Harry C. Howard, Atlanta, Kennedy, Kennedy & Seay, Harvey J. Kennedy, Jr., Barnesville, for defendant in error.

Syllabus Opinion by the Court.

FRANKUM, Judge.

1. The Housing Authority of the City of Barnesville, Georgia, a public housing authority created under the provisions of Code Ann. Ch. 99-11 of Code Ann. (Ga.Laws 1937, pp. 210-230), brought a suit for refund of sales and use taxes paid by it. The Housing Authority contends that it is not subject to the sales and use tax act by reason of an exemption embodied in Code Ann. 92-3403a, subd. C(2)(d). We are of the opinion that this contention has been ruled upon adversely to the defendant in error in City of Marietta Hospital Authority v. Redwine, 87 Ga.App. 629, 74 S.E.2d 670. See also City of McCysville v. Tri-State &c. Co-op., 211 Ga. 5, 83 S.E.2d 598. Recently, this court, in Carroll City-County Hospital Authority v. Oxford, 104 Ga.App. 213 (121 S.E.2d 387), has specifically refused to overrule the decision in City of Marietta Hospital Authority v. Redwine, 87 Ga.App. 629, 74 S.E.2d 670, supra. In determining whether the Housing Authority is subject to the sales and use tax act, we find no essential difference between a housing authority and a hospital authority. The legislative intent, as discussed by Judge Felton in City of Marietta Hospital Authority v. Redwine, 87 Ga.App. 629, 74 S.E.2d 670 supra, shows the legislature did not intend to give an exemption from the payment of sales and use taxes to any body politic other than those specifically described in Code Ann. § 92-3403a subd. C(2)(d). The Housing Authority also contends that public instrumentalities enjoy a 'common law exemption' from taxation in absence of express legislative authority. Dispensary Commissioners v. Thornton, 106 Ga. 106, 31 S.E. 733; Penick v. Foster, 129 Ga. 217, 58 S.E. 773, 12 L.R.A.,N.S., 1159; Newton v. City of Atlanta, 189 Ga. 441, 6 S.E.2d 61. The facts in the instant case do not place the Housing Authority within this principle of law. Although the court, in the case of City of Marietta Hospital Authority v. Redwine, 87 Ga.App. 629, 74 S.E.2d 670, supra, did not pass upon this contention, we feel that implicit in its decision is the view that the legislature intended to include an authority, such as here, within its definition of 'persons' subject to the act. Code Ann. § 92-3403a, subd. A. Accordingly, this contention is without merit.

2. Code Ann. § 99-1132 (Ga.L.1937, 1937, pp. 210, 230), in part, provides: 'The property of an authority is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit and income, and such property and an authority shall be exempt from all taxes and special assessments of the city, the county, the State or any political subdivision thereof.' This Code section is clear and unambiguous in that an authority is not subject to taxation. As stated in Carroll v. Ragsdale, 192 Ga. 118, 15 S.E.2d 210, 212: 'Seeking secret legislative meanings at variance with the language used is a perilous undertaking which is quite as apt to lead to an amendment of the law by judicial construction as it is to arrive at the actual thought in the legislative mind.' The rule is concisely stated in Neal v. Moultrie, 12 Ga. 104, 110: '* * * [I]f the legislature does plainly and distinctly declare its intention, the act is not open to construction; it needs, and can receive none. It stands self-interpreted, and courts have nothing to do but enforce it.' See also Aldridge v. Federal Land Bank of Columbus, 203 Ga. 285, 46 S.E.2d 578.

The commissioner contends that Code Ann. § 99-1132 applies only to the property of the authority; however, the language of the statute does not support this contention. The statute not only provides that 'such property * * * shall be exempt from all taxes', but goes further to provide 'such property and an authority shall be emempt form all taxes * * *.' (Emphasis ours.) Whatever may have been the purpose of the enactment, the legislature has inscribed its intention in the unambiguous words of the statute. If the words of the statute do not describe the legislature's true intent, it has the power to change the law. We do not. See Oxford v. J. D. Jewell, Inc., 215 Ga. 616, 620, 112 S.E.2d 601.

'The Georgia Sales and Use Tax is noted for the fact that it is all-inclusive, covering everything from the cradle to the grave. Exemptions are the rare exception.'...

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8 cases
  • Colorado Dept. of Revenue v. Woodmen of the World
    • United States
    • Colorado Supreme Court
    • July 1, 1996
    ...was not intended to apply to later-adopted sales and use tax "unknown in Alabama law" in 1919); Oxford v. Housing Auth. of City of Barnesville, 104 Ga.App. 797, 123 S.E.2d 175, 177 (1961) ("We cannot say that the legislature, in 1937 when it enacted [a statute exempting housing authorities ......
  • Central Credit Union v. Comptroller of Treasury
    • United States
    • Maryland Court of Appeals
    • June 21, 1966
    ...was to be 'in lieu of * * * all other taxes, charges, and excises on such domestic insurance companies.' In Oxford v. Housing Authority, 104 Ga.App. 797, 123 S.E.2d 175 (1961), a 1937 law provided that the property of the Authority 'shall be exempt from all taxes and special assessments of ......
  • Bob-Lo Co. v. Michigan Dept. of Treasury, Revenue Division
    • United States
    • Court of Appeal of Michigan — District of US
    • February 22, 1982
    ...taxes of a kind not generally known and of a different nature than the former property tax. In Oxford v. Housing Authority of the City of Barnsville, 104 Ga.App. 797, 798, 123 S.E.2d 175 (1961), the Georgia Court refused to extend exemptions granted housing authorities in 1937, and reading ......
  • Farm and Home Sav. Ass'n v. Spradling
    • United States
    • Missouri Supreme Court
    • June 14, 1976
    ...borne out in the cases annotated at 1 A.L.R.2d 465, 'Sale or Use Tax Exemptions', and subsequent cases. In Oxford v. Housing Authority of City of Barnesville, 104 Ga.App. 797, 123 175, 176 (1961), the housing authority sued for refund of sales and use taxes paid by it claiming to be exempt ......
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