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DOWNTOWN HOSP. ASS'N v. BD. OF EQUAL.

760 S.W.2d 954 (1988)

DOWNTOWN HOSPITAL ASSOCIATION, Petitioner-Appellee, v. TENNESSEE STATE BOARD OF EQUALIZATION and Claude A. Ramsey, as Assessor of Hamilton County, Tennessee, Respondents-Appellants.

Court of Appeals of Tennessee, Middle Section.

Application for Permission to Appeal Denied November 7, 1988.

Attorney(s) appearing for the Case

Gary D. Lander, Chambliss, Bahner, Crutchfield, Gaston & Irvine, Chattanooga, for petitioner-appellee.

W.J. Michael Cody, Atty. Gen. and Reporter, William P. Sizer, Asst. Atty. Gen., Nashville, for respondents-appellants.

William R. Willis, Jr., Marian F. Harrison, Alan D. Johnson, Nashville, for Hospital Alliance of Tennessee, Inc., amicus curiae appellee.

Application for Permission to Appeal Denied by Supreme Court November 7, 1988.

OPINION

LEWIS, Judge.

This is an appeal by the defendant, Tennessee State Board of Equalization (Board) from the judgment of the Chancellor reversing the Board's decision holding that plaintiff, Downtown Hospital Association (DHA), is not a charitable institution exempted from property taxation.

DHA is a Tennessee not-for-profit corporation and operates the Downtown...

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