Athens-Clarke County Board of Tax Assessors v. Nuci Phillips Memorial Foundation, Inc.

Smith, Presiding Judge.

The Athens-Clarke County Board of Tax Assessors appeals from the trial court’s order granting exemption from ad valorem taxation to the Nuci Phillips Memorial Foundation, Inc. under OCGA § 48-5-41. For the reasons set forth below, we reverse.

OCGA § 48-5-41 (a) (4) provides that “[a]ll institutions of purely public charity” are “exempt from all ad valorem property taxes in this state.” In York Rite &c. v. Bd. of Equalization &c., 261 Ga. 558 (408 SE2d 699) (1991), the Georgia Supreme Court clarified the factors that must be present for an organization to qualify as an…