St. Elizabeth Hospital v. Lancaster County

Is the property of St. Elizabeth Hospital in Lincoln, *105Lancaster county, Nebraska, exempt from taxation? This is the question presented by the record.

The county board of equalization levied taxes on the hospital property. Upon appeal to the district court the levy was set aside on the ground of exemption. The county has appealed.

The constitutional provisions relating to exemptions from taxation when the levy was made were as follows:

“The property of the state, counties, and municipal corporations, both real and personal, shall be exempt from taxation, and such other property as may be used…