The Atlanta Botanical Garden won a court case Jan. 1st, 2022 which allows it to ban weapons on its property that is leased from the City of Atlanta. Georgia Carry (now GA2A) and I were plaintiffs in the case.
The Court's ruling means that the Garden is and has been a property owner for several years, and like all other property owners in the State of Georgia per the Georgia Constitution, it is required to pay property tax unless it receives an exception granted in accordance with state law. And there is a new case over taxes filed by a resident of Atlanta and a resident of Fulton County for these governments' failures to collect property tax from the Garden. (1)
Has the Garden made application for any exemption?
I'm guessing not, since during the lawsuit originally filed in 2014, they relied on the City of Atlanta's stipulation in their lease agreement that they do not have to pay property tax.
To date, neither the City nor Fulton County has ever collected property tax from the Garden, and the Fulton County Tax Assessor website continues to list the Garden as PUBLIC, not private property, in spite of the Georgia Court of Appeals ruling making it private property.
Fulton County Property Classification: E1 = Public Property, with Land Use Code 610 (Recreation/Health)
One cannot imagine the hubris of the City of Atlanta intending to grant an estate for years (2) to the Garden with a lease contract containing a provision that exempts it from paying property tax contrary to statute and the Georgia Constitution. But corruption with a sizable dish of arrogance seems to come naturally to Democrat run cities.
The Georgia Department of Revenue's 2022 Opening Session PowerPoint Presentation highlights some of the facts of the case starting at slide 75:
While not giving an opinion whether the Garden should pay AVT (ad valorem tax) on the property, the report is indicative that the GA DOR is keenly aware of the issue, as it should be. And I'm sure they are keeping a sharp eye on further developments.
Additionally, will the fact that the Garden is now a private property owner have any impact on its tax filings with the IRS? Very possibly, especially if the IRS views the non-payment of property tax on private property as taxable income.
Were the Garden to be billed for all the back property taxes it owes, it could amount to over $100 million dollars - money which other property owners in Atlanta and Fulton County have had to pay to make up for the difference while the Garden has not been paying its share of the government mandated burden.
The City of Atlanta continues to pour millions of tax-payer dollars into the Garden property, and yet the property which is part of Piedmont Park is supposedly "private property"? Unreal.
The GA Court of Appeals mind-boggedly did not view it as a troublesome issue to rule that the Garden possessed an estate for years and at the same time not pay property tax, so it would not surprise me if it were to rule in favor of the Garden in regard to property taxes in the new lawsuit if it gets to that level.
However, the Georgia Supreme Court may not look kindly on such a flagrant violation of the Georgia Constitution. Were the Garden to be allowed an unfair pass on paying its fair share, other large property owners would come forward wanting the same treatment, with the mom and pop businesses and homeowners stuck with the shaft to make up the shortfall.
Should the Garden see the writing on the wall, it may quickly work with the City of Atlanta to rewrite their lease contract to convert it to a "usufruct" (a license to use and enjoy), which by law is not subject to property tax, but then the Garden could not ban lawfully carried weapons.
Would doing that shield the Garden from back property taxes? I don't see how, as it would be a new contract going forward.
The Garden, in its zeal to ban lawful carriers being armed while visiting, may have gotten itself wedged between a rock and a hard place in the sense that it may have to pay millions of dollars in tax arrears regardless if its lease is changed or not. The irony is that firearms and other weapons are still getting into the Garden every single day, as good citizens primarily carry concealed, and there are no metal detectors or searches upon entry.
So the reality is that all this time and expense the Garden has involved itself with, has been to ban a fraction of lawful carriers who choose to openly carry a visibly holstered pistol on their side.
The issue isn't about safety from the Garden's point of view - they KNOW guns get in on a regular basis. It is about appearance only. And even that is for nothing. Other public venues such as Stone Mountain Park, with many more visitors and from all over the world, has virtually daily sightings of citizens openly carrying a handgun, with no impact on revenue and no other issues as a result.
If you value your Second Amendment Rights and desire that laws are passed which honor and promote the right to keep and bear arms, then become a member of GA2A, the only statewide organization with a proven track record of success in working with the Georgia General Assembly to further our self-defense liberties.
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(1) The City of Atlanta and Fulton County are being sued by two private citizens over the Atlanta Botanical Garden getting an unlawful pass to not pay property taxes as a property owner, as the Court of Appeals ruled this year that the Garden has an "estate for years" type lease, meaning certain property ownership rights, such as the ability to ban weapons. Fulton Superior Court Case Number: 2022cv368333. Create an account on their website to search for the case.
(2) An Estate for Years is a grant of “the right to use the property in as absolute a manner as may be done with a greater estate, provided that the property or the person who is entitled to the remainder or reversion interest is not injured by such use.” O.C.G.A. § 44-6-103.
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