ATHENS-CLARKE BD. OF TAX v. NUCI PHILLIPS

No. A09A1480.

686 S.E.2d 371 (2009)

ATHENS-CLARKE COUNTY BOARD OF TAX ASSESSORS v. NUCI PHILLIPS MEMORIAL FOUNDATION, INC.

Court of Appeals of Georgia.

November 4, 2009.


Attorney(s) appearing for the Case

William C. Berryman, Jr., Amy S. Gellins, Athens, for appellant.

Timmons, Warnes & Anderson, James C. Warnes II, Athens, for appellee.


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, etc. v. Bd. of Equalization...

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