Board of County Commissioners v. Kansas Avenue Properties

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that tax exemption does not apply to leased property even when property is being used for exempt purposes
• in ascertaining meaning of constitutional provision, primary duty of courts is to look to intention of makers and adopters of that provision
• “There was no question but that as far as Godfrey Aviation, Inc., was concerned, its airplanes were being used solely for its business purpose.”
• “The burden of establishing exemption from taxation is on the one claiming it.”

Source: CourtListener parenthetical corpus (CC0).