Columbus v. Med. Ctr. Hosp. Auth.
Columbus v. Med. Ctr. Hosp. Auth.
Opinion of the Court
*544This case concerns a tax board's appeal of a ruling exempting property from ad valorem taxation. In Columbus, Ga. Bd. of Tax Assessors v. Med. Center Hosp. Auth. ,
The tax board sought and our Supreme Court granted certiorari to review our decision in Case No. A16A0638, and in Columbus Bd. of Tax Assessors v. Med. Center Hosp. Auth. ,
The Hospital Authority did not seek certiorari of our opinion in Case No. A16A0639, and on July 7, 2016, we returned a remittitur on that case to the trial court. Because the Supreme Court did not grant certiorari on the question of whether the Hospital Authority is entitled to an exemption on another ground, it did not review that issue in its resolution of Case No. A16A0638. See Columbus Bd. of Tax Assessors ,
We therefore vacate our previous opinion, adopt the decision of the Supreme Court as our own, vacate the superior court's judgment that the Hospital Authority is entitled to a public-property exemption, and remand the case for proceedings consistent with the opinion of the Supreme Court. We observe that neither the Supreme Court nor this Court has ruled on the Hospital Authority's argument that it is entitled to an exemption on another ground, so the Hospital Authority is entitled to raise that argument again. Cf. OCGA § 9-11-60 (h).
Judgment vacated and case remanded with direction.
Miller, P.J., and McMillian, J., concur.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.