Health & Educational Families Board v. King

I respectfully dissent.

The interpretation of these taxing statutes by the majority creates an exemption that is not provided for in the statutes themselves. This interpretation is contrary to the settled rules of statutory construction; specifically, “an exemption from taxation must positively appear in the statute and will not be implied.” Bob Arum Enterprises v. Tenn. Athletic Commission, 633 S.W.2d 307, 309 (Tenn.1982). It is not a proper function of this Court to carve out an exemption which is not expressly provided for in the statutes. If the Legislature intended to create an exemption…