Kidd on the Nuci's Space case

Jane Kidd, the current chair of the Democratic Party of Georgia and a former state legislator from Athens-Clarke County, was kind enough to share some of her thoughts with me on the Nuci's Space tax exemption case. Kidd, during her time in the Georgia General Assembly, sponsored the legislation that set up the law in question ...

I'm disappointed in the ruling of course, or that (Athens-Clarke County) would take it to court. It's obvious to me that the revenue generating activities Nuci's Space conducts is for the purpose of supporting their counseling activities and supplying affordable rehearsal space for musicians.

I'm glad to see that it appears they will appeal to the (Georgia) Supreme Court.

When I took this piece of legislation on, I spoke with George Hanson, the ACC Tax assessor at the time. He had a problem with it because, of course, it takes property off the tax digest.

I believed then and still do that if the non-profit organization is approved by the federal government as a 501(c) 3, and files appropriate, annual 990 forms, that any money-making activities in which they engage in order to support their "charity" efforts would allow them to be exempt from local property tax.

I think the perceived "vagueness" in the statute is what allows organizations like Nuci's Space to qualify. I don't think you could or should make a distinction between what Nuci's Space does to what Thrift Stores do.