Board of Com'rs v. Tulsa Business College

Herein is involved the question of the exemption from taxation of the property of the Tulsa Business College. It claims that both its real and personal property is exempt from taxation because it is used exclusively for a school or college and exclusively for educational purposes. The board of county commissioners of Tulsa county held the property taxable on the ground that the school was operated for profit. On appeal to the district court, the property was held exempt from taxation, and that judgment is brought here for review.,The record discloses that the college offers courses in…