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STATE v. TUSKEGEE UNIVERSITY

1971336.

730 So.2d 617 (1999)

STATE of Alabama v. TUSKEGEE UNIVERSITY.

Supreme Court of Alabama.

April 2, 1999.

Attorney(s) appearing for the Case

Bill Pryor, atty. gen.; Ron Bowden, counsel, Department of Revenue, and asst. atty. gen.; and Gwendolyn B. Garner, asst. counsel, Department of Revenue, and asst. atty. gen., for appellant.

Fred D. Gray and Fred D. Gray, Jr., of Gray, Langford, Sapp, McGowan, Gray & Nathanson, Tuskegee, for appellee.

PER CURIAM.

The State appeals from a summary judgment in favor of Tuskegee University ("the University") by the Macon Circuit Court.1 The trial court held that the Kellogg Center ("the Center"), a facility owned by the University, was exempt from ad valorem taxation because it is used for educational purposes. The State claims that the trial court erred in entering the summary judgment because, it argues, the Center is not used exclusively...

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