HATTIESBURG AREA SENIOR SERV., INC. v. LAMAR COUNTY

No. 91-CA-181.

633 So.2d 440 (1994)

HATTIESBURG AREA SENIOR SERVICES, INC. and Wesley Manor Retirement Community, Inc. v. LAMAR COUNTY, Mississippi, and the City of Hattiesburg, Mississippi.

Supreme Court of Mississippi.

Rehearing Denied March 24, 1994.


Attorney(s) appearing for the Case

Thomas D. Murry, Albert G. Delgadillo, Donna M. Barnes, Jeffry M. Cox, Mitchell, McNutt, Threadgill, Smith & Sams, Tupelo, Carey R. Varnado, Mongatue Pittman & Varnado, Hattiesburg, Richard D. Foxworth, Columbia, for appellant.

William E. Andrews, III, Purvis, Paul Richard Lambert, Hattiesburg, for appellee.

EN BANC.


BANKS, Justice, for the Court:

Here, we once again confront the question whether residential rental property owned by a not-for-profit corporation is tax exempt as belonging to a "charitable society ... and used exclusively for such society," as provided in Section 27-31-1(d), Mississippi Code 1972 Annotated (Supp. 1993). The fact that the corporate parties here were organized by a religious organization notwithstanding, we are unable to distinguish the property here...

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