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CITY OF RICHMOND v. SOUTHSIDE DAY NURSERY ASS'N

151 S.E.2d 370 (1966)

207 Va. 561

CITY OF RICHMOND v. SOUTHSIDE DAY NURSERY ASSOCIATION.

Supreme Court of Appeals of Virginia.

November 28, 1966.

Attorney(s) appearing for the Case

Jack N. Herod, Asst. City Atty. (J. E. Drinard, City Atty., on brief), for plaintiff in error.

Waller H. Horsley, Richmond (Ralph H. Ferrell, Jr., Hunton, Williams, Gay, Powell & Gibson, Richmond, on brief), for defendant in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, SNEAD, I'ANSON, CARRICO and GORDON, JJ.

CARRICO, Justice.

In this appeal we are called upon to decide whether Southside Day Nursery Association, a non-stock, non-profit corporation, is exempt from real estate taxes on its property known as 1420 McDonough street in Richmond under the provisions of § 183 of the Virginia Constitution and § 58-12 of Code 1950, as amended. Southside operates a day nursery school on the property.

Southside filed on December 30, 1963, pursuant to Code, §...

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