Bishop & Chapter of the Cathedral of St. John the Evangelist v. Treasurer of Arapahoe County
Supreme Court of Colorado
Appeal from the District Cottri of Arapahoe County. The question in this case is. whether real estate, known as Matthews Hall, was exempt from taxation for the year 1893. Appellant, as plaintiff, brought this action to determine the question in the court below. From a judgment holding that the property was not exempt from taxation, it brings the case here for review on appeal.
Read the full summary
Appeal from the District Cottri of Arapahoe County. The question in this case is. whether real estate, known as Matthews Hall, was exempt from taxation for the year 1893. Appellant, as plaintiff, brought this action to determine the question in the court below. From a judgment holding that the property was not exempt from taxation, it brings the case here for review on appeal. Other property was also involved, but upon argument, the errors assigned were abandoned, except as to Matthews Hall. The contention of counsel for appellant is, that the premises in question are used solely and…
1Opinion of the Court
Mr .Justice Gabbert
delivered the opinion of the court.
The solution of the question presented by counsel for appellant depends upon a construction of the constitutional and statutory provisions above quoted. The general rule is, that exemptions from taxation are strictly construed, but this rule is not applied with full vigor to the character of exemptions under consideration. In other words, provisions exempting property used for educational purposes are less strictly construed than those exempting property used for ordinary gain or profit. State v. Fisk University, 87 Tenn. 233; People v.…
2Cases cited3 opinions
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
- State v. Fisk UniversityTennessee Supreme Court · 1889
- Massachusetts General Hospital v. Inhabitants of SomervilleMassachusetts Supreme Judicial Court · 1869
3Cited by21 opinions
- United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968
- Horton v. Colorado Springs Masonic Building SocietySupreme Court of Colorado · 1917
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- Webb Academy v. City of Grand RapidsMichigan Supreme Court · 1920
- Kemp v. Pillar of FireSupreme Court of Colorado · 1933
16 more not listed; retrieve them via the Exa API.