Piedmont Memorial Hospital, Inc. v. Guilford County

This case presents the question whether, under the facts agreed, plaintiff’s four-story building, in which on the third and fourth floors it maintains a hospital, is exempt from taxation under the Constitution and laws of the State.

The constitutional requirement that taxes on property shall be uniform as to each class of property taxed is subject to two exceptions, the one mandatory, and the other permissive. (1) “Property belonging to the State or to municipal corporations shall be exempt from taxation.” (2) “The General Assembly may exempt cemeteries and property held for educational,…