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BETTER LIVING SERVICES v. BOLIVAR COUNTY

No. 90-CA-0509.

587 So.2d 914 (1991)

BETTER LIVING SERVICES, INC. v. BOLIVAR COUNTY, Mississippi and the City of Cleveland, Mississippi.

Supreme Court of Mississippi.

October 16, 1991.

Attorney(s) appearing for the Case

Shane F. Langston, Langston & Frazer, Jackson, for appellant.

Benjamin E. Griffith, Griffith & Griffith, Cleveland, for appellees.

Before HAWKINS, P.J., and SULLIVAN and BANKS, JJ.

SULLIVAN, Justice, for the Court:

Better Living Services, Inc., a non-profit corporation chartered in Tennessee, sought an exemption from county and city ad valorem taxes for its "Section 8 Apartments" in Cleveland, Mississippi. Better Living took the position that it operated within the definition of "charitable society" under Miss. Code Ann. § 27-31-1(d) (Supp. 1990). The Bolivar County Board of Supervisors and the City of Cleveland denied the request for an...

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