Supreme Court of Georgia November 8, 2010, S10G0448 (Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax Assessors)

NAHMIAS, Justice,

concurring specially.

In my view, Presiding Justice Carley’s plurality opinion reaches the correct result in this difficult tax exemption case, but its reasoning improperly limits the expanded exemption for property of purely public charities that the people of Georgia endorsed in a 2006 referendum and the General Assembly codified in OCGA § 48-5-41 (d) (2) in 2006 and 2007.