State v. Tuskegee University

The State appeals from a summary judgment in favor of Tuskegee University (“the University”) by the Macon Circuit Court.1 The trial court held that the Kellogg Center (“the Center”), a facility owned by the University, was exempt from ad valorem taxation because it is used for educational purposes. The State claims that the trial court erred in entering the summary judgment because, it argues, the Center is not used exclusively for purposes of education. Be*618cause this appeal falls within the exclusive appellate jurisdiction of the Court of Civil Appeals, we transfer the appeal to that court.

I

Th…