BANAHAN v. PRESBYTERIAN HOUSING CORP.


553 S.W.2d 48 (1977)

Steve BANAHAN, Property Valuation Administrator of Fayette County, Kentucky, Appellant, v. PRESBYTERIAN HOUSING CORPORATION et al., Appellees. Steve BANAHAN, Property Valuation Administrator of Fayette County, Kentucky, Appellant, v. EMERSON CENTER, INC., et al., Appellees.

Supreme Court of Kentucky.

June 10, 1977.


Attorney(s) appearing for the Case

Glenn McDonald, Louisville, William S. Riley, Asst. Atty. Gen., Kentucky Dept. of Revenue, Frankfort, for appellant.

Joseph B. Murphy, Angus W. McDonald, McDonald, Alford & Roszell, Lexington, for appellees.

William P. Friedlander, Louisville, amicus curiae.


STERNBERG, Justice.

These two appeals present a common issue and will be disposed of in one opinion. The issue is whether the appellees are exempt from ad valorem taxation, pursuant to Section 170 of the Kentucky Constitution, as institutions of purely public charity. The trial judge was of the opinion that the facts of these cases entitled appellees to the constitutional exemption from ad valorem taxes. We concur.

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