MOST WORSHIPFUL GRAND LODGE v. NORRED

1910629.

603 So.2d 996 (1992)

MOST WORSHIPFUL GRAND LODGE OF the FREE AND ACCEPTED MASONS OF the State of ALABAMA, v. Sarah NORRED, as tax collector of Montgomery County, et al.

Supreme Court of Alabama.

August 14, 1992.


Attorney(s) appearing for the Case

T. Dudley Perry, Jr. of Perry & Perry, Montgomery, for appellant.

Thomas T. Gallion III of Haskell Slaughter Young Johnston & Gallion, Montgomery, for appellees Marvin Driver and Sarah Norred.

Jimmy Evans, Atty. Gen., and Ron Bowden, Counsel, and Gwendolyn B. Garner, Asst. Counsel, Dept. of Revenue, for appellee James M. Sizemore, Jr.


MADDOX, Justice.

The issue presented in this case is whether the Most Worshipful Grand Lodge of the Free and Accepted Masons ("the Grand Lodge") is exempt from the payment of taxes on property it owns and leases to commercial enterprises because the rental income was "dedicated to charitable purposes." The property at issue is located near the intersection of Zelda and Vaughn Roads in Montgomery, Alabama, and is known as the Hillwood Shopping Center. To decide the...

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