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Athens-Clarke County Bd. of Tax Assessors v. Nuci Phillips Mem'l Found. Inc.

The trial court correctly affirmed the county Board of Equalization's grant of an ad valorem tax exemption to a charitable Foundation, which provides a safe haven for musicians and any others coping with mental illness, because the Foundation qualifies as a purely public charity.

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In Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax Assessors , 288 Ga. 380 703 SE2d 648 2010, the Supreme Court reversed the judgment of this court. We therefore vacate our earlier opinion and adopt the judgment of the Supreme Court as the opinion of this court. Judgment affirmed. Phipps, P.J., and Dillard, J., concur .

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