HOTEL DIEU v. WILLIAMS

No. 81-C-2628.

410 So.2d 1111 (1982)

HOTEL DIEU and Seton Professional Building, Inc. v. Erroll G. WILLIAMS, Acting Director, Department of Finance, Frederick D. Rubins, Tax Collector, City of New Orleans, City of New Orleans, and Louisiana State Tax Commission.

Supreme Court of Louisiana.

March 1, 1982.


Attorney(s) appearing for the Case

William J. Guste, Jr., Atty. Gen., Louis M. Jones, Robert L. Danner, Jr., Asst. Attys. Gen., Salvador Anzelmo, City Atty., Galen S. Brown, Deputy City Atty., Joseph N. Naccari, Asst. City Atty., for defendants-applicants.

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


WATSON, Justice.

The issue is whether a nonprofit corporation which operates an office building and parking garage adjacent to Hotel Dieu Hospital is exempt from ad valorem taxes under Art. 7, § 21(B)(1) of the Louisiana Constitution of 1974. That constitutional provision exempts "[p]roperty owned by a nonprofit corporation or association organized and operated exclusively for religious ... charitable, health ... or educational purposes, no part of the net earnings...

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