Ferrell v. Penrose

Citations

• 52 La. Ann. 1481

Syllabus

<p>Syllabus.</p> <p>1. Property used partly for school purposes and partly for purposes of residence by the owner and his family cannot claim the full exemption from taxation accorded by Art. 207 of the Constitution of 1879 and Art. 230 of the Constitution of 1898 to property “used exclusively for colleges and other school purposes”.</p> <p>2. The most that can be claimed in such a case is a proportionate reduction of assessment to correspond with the rating of that part of the property used for school purposes compared with the value of the whole.</p> <p>3. In the matter of tax exemptions it is difficult to lay down any precise rule to be followed. Bach case is dependent on its own state of facts. When . there is doubt the property should be assessed, and let the owner bring his complaint before the courts.</p> <p>4. It is a safer rule to hold property liable in part for taxes, where the situation justifies it, than to exempt in toto.</p>