Thurston County v. Sisters of Charity of the House of Providence

Citations

• 14 Wash. 264
• 44 P. 252
• 1896 Wash. LEXIS 356

Syllabus

<p>TAXATION — EXEMPTIONS — HOSPITALS.</p> <p>Statutes exempting persons or property from taxation are to be strictly construed; and exemptions are not to be extended by judicial construction to property other than that expressly designated by law.</p> <p>The word “ hospitals” in Gen. Stat., §1022, exempting hospitals from taxation, means only the buildings used and occupied as such and not the ground.attached thereto and necessary for the proper occupancy thereof, especially in view of the fact that, as to state and county institutions exempted therein, both buildings and the grounds attached are specially mentioned as subjects of exemption.</p>