Tax Type
Property Tax
Description
Land owned and used by charitable Organization
Topic
Property Subject to Tax
Date Issued
05-04-1970
A city may tax the portion of land which is owned, but not actually and exclusively occupied and used by a charitable organization. The tract of land in question is partially occupied by a building in which the activity of the organization is carried on, and which has been previously declared exempt. The balance of the land surrounding the building is unused, and is subject to tax.
Attorney General's Opinion