Mingledorff v. VAUGHAN REGIONAL MEDICAL

Is the use of property owned by a nonprofit corporation organized under the laws of Alabama and operated and used by that nonprofit corporation exclusively as a hospital a use that is "exclusively" or "purely" charitable, so as to qualify for an exemption from the payment of ad valorem taxes under Amendment 373(k) of the Constitution of Alabama of 1901 and Ala. Code 1975, § 40-9-1(1)? We hold that it is; therefore, we affirm the judgment of the trial court.

Amendment 373(k) provides in pertinent part that "property devoted exclusively to . . . charitable purposes" is exempt from ad valorem…