St. Paul's School v. City of Concord

How courts have described this case

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

• concluding that faculty quarters, student dormitories, and the rectory were tax-exempt, but that property occupied by other staff, parents, guests, alumni, and prospective students was not reasonably necessary to carry out educational purposes and hence not tax-exempt
• where charity in question was school, rental property used for educational purposes was exempt
• benefit of faculty housing must be to entity, not individual faculty members
• although schools may be considered charitable organizations for purposes of charitable trust doctrine, they are not charitable organizations for purposes of tax exemption under RSA 72:23, V; for tax exemption purposes, schools are governed by RSA 72:23, IV
• although schools may be considered charitable organizations for purposes of charitable trust doctrine, they are not charitable organizations for purposes of tax exemption under RSA 72:23, V; for tax exemption purposes, schools are governed by RSA 72:23, IV
• “The tax status of . . . parking lots should be determined according to the status of the buildings which they serve. Where a building is partially taxed, or where one or more buildings served are taxed, a proportionate value of the parking lot should also be taxed”

Source: CourtListener parenthetical corpus (CC0).