HOTEL DIEU v. WILLIAMS

Nos. 12101, 12102.

403 So.2d 1255 (1981)

HOTEL DIEU et al. v. Erroll G. WILLIAMS et al.

Court of Appeal of Louisiana, Fourth Circuit.

August 31, 1981.


Attorney(s) appearing for the Case

Otto B. Schoenfeld, Denechaud & Denechaud, New Orleans, for plaintiffs-appellants.

William J. Guste, Jr., Atty. Gen., Louis M. Jones, Robert L. Danner, Jr., Asst. Attys. Gen., Dept. of Justice, Salvador Anzelmo, City Atty., Joseph N. Naccari, Asst. City Atty., New Orleans, for defendants-appellees.

Before REDMANN, SCHOTT and KLIEBERT, JJ.


REDMANN, Judge.

The question in this case is whether a nonprofit hospital corporation generally exempt from taxation of its property is subject to property taxation upon part of its land and a medical office building and parking facility it built thereupon (through an alter-ego corporation). The answer involves construing, for the first time, the general exemption provided by La.Const. 1974 art. 7 § 21(B)(1) and the limitation on the exemption provided by the...

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