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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