Bethesda Foundation v. County of Saunders

The issue presented in this appeal is whether a nursing home located in Saunders County, and owned and operated by the Bethesda Foundation, *575was entitled to tax exempt status in 1972, 1974, and 1975 on the ground that it was owned and used exclusively for charitable purposes. The board of equalization of Saunders County denied Bethesda’s application for tax exemption as a charitable organization in each of those years. Bethesda appealed to the District Court, which found that the property in question was owned and used exclusively for charitable and religious purposes, and that it was not…