... MELTON, Justice. We granted certiorari in this case to determine whether the Court of Appeals
erred by holding that the 1997 version of OCGA § 48-8-3(34)(A) clearly and unambiguously
creates an exemption from taxation for machinery repair parts. See Owens Corning v. Ga. ...
... The County appeals, arguing that the court erred as a matter of law because the above-cited
Code section limits recovery of attorney fees to cases involving valuation of property, and the
instant case concerns exemption from taxation. We agree and reverse the award. ...
... 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. ...