RIMM, J.T.C.
This local property tax case involves the issue of tax exemption of property transferred to a tax-exempt organization on December 1, 1975. The only year in question is the tax year 1976, the city having allowed exemption for 1977 and subsequent years. In accordance with the pretrial order, the matter is before the court on a stipulation of facts and the briefs of the parties.
From the stipulation and the briefs the court finds that the property...
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