GOSHORN, Judge.
The issue in this case is whether a nonprofit corporation operated exclusively to provide low income housing to indigent farm workers is entitled to the charitable purpose exemption from ad valorem taxation. We conclude it is and reverse.
At trial, appellant, Public Housing Assistance, Inc. (PHAI), and appellees, Lake County Property Appraiser Edward Havill and Lake County Tax Collector T. Keith (Havill), stipulated to the following:
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