Crittenden Hosp. Ass'n v. BOARD OF EQUALIZATION, CRITTENDEN CTY.

W.H. “Dub” Arnold, Chief Justice.

The property that is the subject of this appeal is a physicians’ office building and parking lot located adjacent to the Crittenden Memorial Hospital and leased from the county by appellant Crittenden Hospital Association. The primary issue presented is whether this property is exempt from ad valorem taxation as public property used exclusively for public purposes. Ark. Const, article. 16, § 5(b). The Association was assessed taxes for this property for the tax year 1993 and applied for an exemption. The County Equalization Board denied the exemption. The…