Congregation B'Nai Jeshurun v. Board of Review

UHLENHOPP, Justice.

This appeal involves statutory construction regarding claimed property tax exemption of housing provided to nonecclesiastical personnel by a religious institution. See 71 Am.Jur.2d State and Local Taxation § 378 (1973); 85 C.J.S. Taxation § 921 (1954); Annots., 55 A.L.R.3d 356, 485 (1974); cf. 33 Am.Jur.2d Federal Taxation §§ 3281 (exclusion of income by employee), 3305 (deduction of expense by employer) (1981) (similar problem relating to income tax). The statute in question is section 427.1(9), The Code 1979:

The following classes of property shall not be taxed:

9. Property…