District of Columbia v. Trustees of Amherst College

NEBEKER, Associate Judge:

This is an appeal from a decision of the Tax Division of Superior Court granting a cross-motion for summary judgment to ap-pellee Trustees of Amherst College. The sole question presented is whether certain buildings at issue and a vacant lot are entitled to tax exempt status for the tax years 1983 and 1984. The trial court concluded that the buildings were exempt as buildings “belonging to and operated by” a university within the meaning of D.C.Code § 47-1002(10) (1981).1 The court also concluded that the vacant lot was exempt as “[gjrounds belonging to and reasonably…