PHIPPS, Judge.
The primary question for decision in this case is whether a facility owned and operated by the Atlanta Artists Center, Inc. (AAC) constitutes a building "erected for and used as a college, incorporated academy, or other seminary of learning," thereby entitling it to an ad valorem tax exemption under OCGA § 48-5-41(a)(6). We conclude that it does not.
The Fulton County Board of Tax Assessors denied AAC's application for a tax exemption....
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