UHLENHOPP, Justice.
This appeal involves statutory construction regarding claimed property tax exemption of housing provided to nonecclesiastical personnel by a religious institution. See 71 Am.Jur.2d State and Local Taxation § 378 (1973); 85 C.J.S. Taxation § 921 (1954); Annots., 55 A.L.R.3d 356, 485 (1974); cf. 33 Am.Jur.2d Federal Taxation §§ 3281 (exclusion of income by employee), 3305 (deduction of...
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