Legal Opinion
Local Union No. 845 v. Lee County Board of Supervisors
Mississippi Supreme Court
Decided March 28, 1979No. 50980PublishedCited by 14 opinions
1Opinion of the Court
BROOM, Justice, for the Court:
Tax exemption status as a “fraternal and benevolent” organization under Miss.Code Ann. § 27-31 — 1(d) (1972), is asserted here by Local Union No. 845, United Rubber, Cork, Linoleum and Plastic Workers of America, Home Association, Inc.1 (Local 845 herein). The Lee County Board of Supervisors disallowed the ad valorem tax exemption claimed by Local 845, and the Circuit Court of Lee County affirmed. Local 845 appeals here, and we affirm.
Dispositive is the following question: Is the labor union Local 845 a “benevolent” organization upon the facts presented so as to…
2Cases cited5 opinions
- Johnson v. SparkmanSupreme Court of Florida · 1947
- North American Old Roman Catholic Diocese v. HavensMississippi Supreme Court · 1932
- Fuel Services, Inc. v. RhodenMississippi Supreme Court · 1971
- Myers v. Mississippi-Alabama State FairMississippi Supreme Court · 1971
- City of Jackson v. SlyMississippi Supreme Court · 1977
3Cited by14 opinions
- American Heritage Life Insurance Company v. John D. OrrCourt of Appeals for the First Circuit · 2002
- American Heritage Life Insurance v. OrrCourt of Appeals for the Fifth Circuit · 2002
- John Frazier v. Lowndes County, Mississippi, Board of EducationCourt of Appeals for the Fifth Circuit · 1983
- Gulf Ins. Co. v. Neel-Schaffer, Inc.Mississippi Supreme Court · 2004
- Salt Lake County Ex Rel. County Board of Equalization v. Tax Commission Ex Rel. Laborers Local No. 295 Building Ass'nUtah Supreme Court · 1983
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