Before we go on

Part of the argument put forward against Nuci's Space has been a hypothetical one in that local officials are concerned that a tax-exempt organization could purchase a very profitable piece of property in downtown Athens-Clarke County and take it off the local tax rolls. The scenario that has popped up most frequently has been that of the acquisition of a hotel, with said hotel being used to generate revenue for the organization.

The problem with this argument, oddly enough, isn't that it's inaccurate but rather that it is ...

With respect to paragraph (4) of subsection (a) of this Code section, a building which is owned by a charitable institution that is otherwise qualified as a purely public charity and that is exempt from taxation under Section 501(c)(3) of the federal Internal Revenue Code and which building is used by such charitable institution exclusively for the charitable purposes of such charitable institution, and not more than 15 acres of land on which such building is located, may be used for the purpose of securing income so long as such income is used exclusively for the operation of that charitable institution.

Under existing law, a non-profit organization could gobble up downtown properties and turn them in to revenue producers for their efforts.

But what do local officials expect the courts to do about it?

It's clear that Nuci's Space is taking its income and putting it back into its charitable mission, which is suitable under the existing law.

The point being ... this is a legislative struggle, not a judicial one.

There's simply nothing to clear up regarding the law as it clearly states that non-profits are permitted to engage in business services. To fight this battle through the legal system with the aim of seeking 'clarity' is to implicitly ask the judges overseeing the cases to rewrite the law on the spot (which the Court of Appeals was all to eager to jump into doing).

With this conclusion, then, the response from the Athens-Clarke County Board of Assessors should have been one that focused on a legislative remedy, not a judicial one.