City of Richmond v. Southside Day Nursery Ass'n

In this appeal we are called upon to decide whether Southside Day Nursery Association, a non-stock, non-profit corporation, is exempt from real estate taxes on its property known as 1420 McDonough street in Richmond under the provisions of § 183 of the Virginia Constitution and § 58-12 of Code 1950, as amended. Southside operates a day nursery school on the property.

Southside filed on December 30,, 1963, pursuant to Code, § 58-1145, an application for the correction of allegedly erroneous assessments by the City of Richmond on the property in question for the years 1961 through 1963. Prior…