MINGLEDORFF v. VAUGHAN REGIONAL MEDICAL

1950418.

682 So.2d 415 (1996)

George MINGLEDORFF, in his official capacity as Commissioner of Revenue, et al. v. VAUGHAN REGIONAL MEDICAL CENTER, INC., and Baptist Medical Center.

Supreme Court of Alabama.

September 6, 1996.


Attorney(s) appearing for the Case

Gwendolyn B. Garner, Asst. Counsel, Department of Revenue, and Asst. Atty. Gen., for Commissioner and Dale Curry and Tammy Jones King.

J. Fairley McDonald III of Copeland, Franco, Screws & Gill, P.A., Montgomery, for Vaughan Regional Medical Center.

J. Hobson Presley, Jr., Tony G. Miller and Thomas H. Brinkley of Maynard, Cooper & Gale, P.C., Birmingham, for Baptist Medical Center.

Sydney Lavender and William D. Jones III of Johnston, Barton, Proctor & Powell, Birmingham, for amicus curiae Alabama Hospital Association.

Edwin E. Humphreys, Birmingham, for amicus curiae Baptist Health System, Inc.


HOUSTON, Justice.

Is the use of property owned by a nonprofit corporation organized under the laws of Alabama and operated and used by that nonprofit corporation exclusively as a hospital a use that is "exclusively" or "purely" charitable, so as to qualify for an exemption from the payment of ad valorem taxes under Amendment 373(k) of the Constitution of Alabama of 1901 and Ala.Code 1975, § 40-9-1(1)? We hold that it is; therefore, we affirm the judgment of the...

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