WHEREAS, The Medical Center Hospital Authority (the “Hospital Authority”) is the owner of eight (8) parcels of real estate located in Columbus, Georgia, for which the Hospital Authority sought exemption from ad valorem property taxes by their submission of individual Requests for Non-Taxability to the Board of Tax Assessors of Columbus (the “BOTA”);
WHEREAS, upon receipt and review of the Requests for Non-Taxability submitted by the Hospital Authority, the BOTA denied each request;
WHEREAS, the Hospital Authority thereafter appealed the BOTA’s denials of such Requests for Non-Taxability to the Muscogee County Board of Equalization who, upon hearing such appeals, affirmed the BOTA’s decision denying the Requests for Non-Taxability as to six (6) of the eight parcels, with the Board of Equalization ruling that one parcel should be considered exempt from ad valorem taxation;
WHEREAS, the Hospital Authority appealed the Board of Equalization’s affirmation of the BOTA’s decision denying the Hospital Authority’s Request for Non-Taxability of six parcels of real estate, the BOTA appealed the Board of Equalization’s decision granting the Hospital Authority’s Request for Non-Taxability as to one parcel, and the parties agreed to proceed directly to Superior Court on the remaining parcel;
WHEREAS, to pursue their appeals to the Superior Court of Muscogee County, the Hospital Authority was statutorily required to pay all outstanding ad valorem property taxes assessed on the subject parcels which required a payment of $2,365,988.17 by the Hospital Authority to the Muscogee County Tax Commissioner;
WHEREAS, the Superior Court of Muscogee County, upon hearing the appeals regarding the Hospital Authority’s Request for Non-Taxability, ruled that each of the eight parcels should be exempt from ad valorem taxation;
WHEREAS, the BOTA thereafter appealed the Superior Court’s ruling to the Georgia Court of Appeals;
WHEREAS, the Court of Appeals has issued its opinion affirming the ruling of the Superior Court of Muscogee County granting tax exempt status to the eight real estate parcels owned by the Hospital Authority;
WHEREAS, subsequent to the issuance of the Court of Appeals’ decision, the Hospital Authority submitted a refund claim pursuant to O.C.G.A. §48-5-380 seeking refund of ad valorem property taxes in the amount of $2,365,988.17 for ad valorem property taxes paid upon all eight parcels which were the subject of the Hospital Authority’s initial appeal to the Superior Court of Muscogee County;
WHEREAS, upon consideration of the Court of Appeals’ decision, the BOTA has petitioned the Supreme Court of Georgia for a Writ of Certiorari requesting that the Supreme Court review the taxable status of five of the eight parcels, the BOTA conceding that two of the parcels should be considered exempt from ad valorem taxation and a portion of one additional parcel should be considered exempt from ad valorem taxation; and
WHEREAS, based upon the BOTA’s conceding that some of the property owned by the Hospital Authority should be exempt from ad valorem taxation, the Hospital Authority is entitled to a partial refund of previously paid ad valorem property taxes, specifically a refund in the amount of $1,388,710.86.
NOW, THEREFORE, BE IT RESOLVED that the City of Columbus hereby authorizes the issuance of a refund to the Hospital Authority in the amount of $1,388,710.86 to be issued by the Muscogee County Tax Commissioner on or before September 4, 2016.
BE IT FURTHER RESOLVED that such refund of ad valorem property taxes previously paid to the City of Columbus by the Hospital Authority shall be allocated among the Muscogee County School District and the City of Columbus in accordance with and pursuant to the previous disbursement of such ad valorem property taxes.
BE IT FURTHER RESOLVED that the attorney for the BOTA, in consultation with the Muscogee County Tax Commissioner, shall calculate the allocation of such ad valorem property tax refund by and among the Muscogee County School District and the City of Columbus.
Introduced at a regular meeting of the Council of Columbus, Georgia held on the 8 day of July, 2016, and adopted at said meeting by the affirmative vote of _____ members of Council.
Councilor Allen ____________________.
Councilor Baker ____________________.
Councilor Barnes ___________________.
Councilor Davis ____________________.
Councilor Garrett __________________.
Councilor Henderson ________________.
Councilor Huff _____________________.
Councilor Pugh _____________________.
Councilor Thomas ___________________.
Councilor Woodson __________________.
TINY B. WASHINGTON, CLERK TERESA PIKE TOMLINSON, MAYOR