HALL, Justice.
"Institutions of purely public charity" are exempt from taxation. Code Ann. § 92-201. Appellant Annandale at Suwanee is a nonprofit corporation which has established a home for mentally handicapped persons on approximately 100 acres in Gwinnett County. The trial court, on an appeal from the Board of Equalization, held that appellant was not a "purely public charity" and was not, therefore, entitled to property tax exemption. We affirm.
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