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CRITTENDEN HOSP. ASS'N v. BOARD OF EQUALIZATION, CRITTENDEN CTY.

No. 97-43.

958 S.W.2d 512 (1997)

330 Ark. 767

CRITTENDEN HOSPITAL ASSOCIATION, Appellant, v. The BOARD OF EQUALIZATION OF CRITTENDEN COUNTY, Appellee.

Supreme Court of Arkansas.

December 18, 1997.

Attorney(s) appearing for the Case

James A. Johnson, Memphis, TN, for Appellant.

Diane S. Mackey, Little Rock, Brief for the Arkansas Hospital Association as Amicus Curiae Supporting Appellant.

Joe M. Rogers, West Memphis, for Appellee.

ARNOLD, Chief Justice.

The property that is the subject of this appeal is a physicians' office building and parking lot located adjacent to the Crittenden Memorial Hospital and leased from the county by appellant Crittenden Hospital Association. The primary issue presented is whether this property is exempt from ad valorem taxation as public property used exclusively for public purposes. Ark. Const. article. 16, § 5(b). The Association was assessed taxes for...

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