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GOOD SHEPHERD v. DISTRICT OF COLUMBIA

No. 97-TX-827.

746 A.2d 310 (2000)

The SISTERS OF the GOOD SHEPHERD OF the CITY OF WASHINGTON, D.C., the Selma M. Levine School of Music, Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided February 10, 2000.

Attorney(s) appearing for the Case

Charles E. Graf with whom John W. Nields, Jr., Washington, DC, was on the brief, for appellants.

Lutz Alexander Prager, Assistant Deputy Corporation Counsel, with whom Jo Anne Robinson, Principal Deputy Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel, were on the brief, for appellee.

Before WAGNER, Chief Judge, and SCHWELB, Associate Judge, and KING, Senior Judge.

WAGNER, Chief Judge:

Appellants, The Sisters of the Good Shepherd of the City of Washington, D.C. (Good Shepherd) and the Selma M. Levine School of Music (Levine School), both non-profit organizations, appeal from a decision of the trial court denying a tax exemption for real property owned by Good Shepherd and leased to the Levine School. The principal issue presented for review is whether the subject real property qualifies for tax exemption under D.C.Code §...

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