Albany General Hospital v. Department of Revenue

Plaintiff hospital conducts its charitable operation on a block of land upon which is located a building being used for its current operation. On the same block of land is another building, which plaintiff ceased using and which it leases to Linn County, wherein are conducted the county’s health department, alcohol detoxification unit, preschool inoculation program, and various clinics including one for venereal disease control. Because of the lease to the County, the assessor placed the building and the land immediately associated with it on the tax rolls for the 1975-1976 tax year. A…