Board of County Com'rs v. Sand Springs Home

This appeal grows out of an application of Sand Springs Home, defendant in error, to have' removed from the tax rolls of Tulsa county certain farm lands and town lots located in Tulsa county and owned by it.

The board of county commissioners held the property taxable and denied the application. Sand Springs Home appealed to the district court, where trial de novo was had. The district court held the lands exempt and entered judgment removing same from the tax rolls, and the county appeals.

The parties are hereinafter referred to as the Home and the County.

The Home is a charitable institution…