Mid-State Baptist Hospital, Inc. v. City of Nashville

The question in this case is, as stated by the appellee;

“Where property is and has been tax exempt for many years, and the tax exempt institution owning same, commences construction of a structure on said property, to be used as a ward of a hospital and for oc~ cupancy by members of tbe hospital staff, with a portion of the completed building to be used commercially, does the property continue to be tax exempt until the building is completed and put into actual use?

Briefly the facts to be considered in answering this question are that the Hospital began construction of a structure in the…