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CHRISTIAN RETIREMENT HOMES, INC. v. BOARD OF EQUAL.

No. 37480.

180 N.W.2d 136 (1970)

186 Neb. 11

CHRISTIAN RETIREMENT HOMES, INC., Appellant, v. BOARD OF EQUALIZATION OF the COUNTY OF LANCASTER, Nebraska, and the County of Lancaster, State of Nebraska, Appellees.

Supreme Court of Nebraska.

October 9, 1970.

Attorney(s) appearing for the Case

Mattson, Ricketts & Gourlay, Lincoln, for appellant.

Paul L. Douglas, County Atty., Floyd Sterns, William D. Blue, Ronald D. Lahners, Janice Gradwohl, Robert R. Gibson, Bernard J. McGinn, Lincoln, for appellees.

Heard before WHITE, C. J., and CARTER, SPENCER, BOSLAUGH, SMITH, McCOWN, and NEWTON, JJ.

BOSLAUGH, Justice.

The plaintiff, Christian Retirement Homes, Inc., appeals from a judgment of the district court for Lancaster County, Nebraska, determining that only a part of Eastmont Manor is exempt from taxation. The property in question is a retirement home owned by the plaintiff and located in Lincoln, Nebraska.

The plaintiff is a nonprofit corporation organized by members of the Lincoln Evangelical Ministerial Fellowship, a fellowship composed of ministers...

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