Downtown Hospital Ass'n v. Tennessee State Board of Equalization

OPINION

LEWIS, Judge.

This is an appeal by the defendant, Tennessee State Board of Equalization (Board) from the judgment of the Chancellor reversing the Board’s decision holding that plaintiff, .Downtown Hospital Association (DHA), is not a charitable institution exempted from property taxation.

DHA is a Tennessee not-for-profit corporation and operates the Downtown General Hospital in Chattanooga, Tennessee.

In May 1983, DHA made application for exemption from property taxes. That exemption was denied by the Board’s staff attorney. DHA appealed to the Administrative Law Judge (AU) as provided…