MacMurray College v. Wright

We have consolidated two appeals, both presenting the question whether certain properties used as housing for members of the faculties and staffs of the appellee colleges . qualify for tax exemption.

MacMurray College, an appellee, filed a complaint in the circuit court of Morgan County seeking a judgment declaring that its faculty and staff housing facilities are exempt from taxation and an order enjoining the collection of 1965 real-estate taxes on the property. The trial court entered a decree declaring the property concerned exempt from taxation and granting the injunction. Rockford…