Legal Opinion
Banahan v. Presbyterian Housing Corp.
Kentucky Supreme Court
Decided June 10, 1977PublishedCited by 12 opinions
1Opinion of the Court
STERNBERG, Justice.
These two appeals present a common issue and will be disposed of in one opinion. The issue is whether the appellees are exempt from ad valorem taxation, pursuant to Section 170 of the Kentucky Constitution, as institutions of purely public charity. The trial judge was of the opinion that the facts of these cases entitled appellees to the constitutional exemption from ad valorem taxes. We concur.
Both the Presbyterian Housing Corporation and the Emerson Center, Inc., were organized as nonprofit corporations, pursuant to the provisions of Chapter KRS 273. Their stated purposes…
2Cases cited7 opinions
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
- Iroquois Post No. 229, American Legion, Department of Kentucky v. City of LouisvilleCourt of Appeals of Kentucky · 1958
- Commonwealth, Department of Revenue Ex Rel. Luckett v. Isaac W. Bernheim Foundation, Inc.Court of Appeals of Kentucky (pre-1976) · 1974
- Layman Foundation v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
- In Re the Appeal of the Mental Health Ass'nSupreme Court of Kansas · 2009
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- Revenue Cabinet, Commonwealth v. GabaCourt of Appeals of Kentucky · 1994
- Stoner Creek Stud, Inc. v. Revenue Cabinet CommonwealthCourt of Appeals of Kentucky · 1987
7 more not listed; retrieve them via the Exa API.