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METHODIST HOSP. OF MEMPHIS v. ASSESS. APP COM'N

669 S.W.2d 305 (1984)

METHODIST HOSPITALS OF MEMPHIS, Appellee, v. The ASSESSMENT APPEALS COMMISSION, et al., Appellants.

Supreme Court of Tennessee, at Nashville.

April 23, 1984.

Attorney(s) appearing for the Case

William B. Hubbard, Chief Deputy Atty. Gen., Nashville, Michael W. Catalano, Asst. Atty. Gen., Knoxville, William M. Leech, Jr., Atty. Gen. and Reporter, Nashville, for appellants.

James T. Bland, Jr., James R. Hall, Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, Tommy C. Estes, King, Ballow & Little, Nashville, for appellee.

OPINION

COOPER, Justice.

The appeal was granted in this case to review the holding of the Court of Appeals that the parking lot used by staff and personnel of Methodist Hospital in Memphis, Tennessee, is exempt from ad valorem taxes, beginning with the tax year, 1980. From our review of the record and applicable authorities, we are of the opinion that the hospital is entitled to the tax exemption sought, and that...

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