holding that if property is used for both exempt and nonexempt purposes taxes must be paid on a proportional basis
How later courts described this case
- holding that if property is used for both exempt and nonexempt purposes taxes must be paid on a proportional basis
Written by the judges who cited it.
The opinion
CORN, J.
(dissenting). I have carefully considered this case and I am of the opinion that the purported sale and purchase of the property involved in this action was solely for the purpose of getting it off the assessment rolls and avoiding the payment of taxes; therefore, it was not a good faith transaction and this court should so hold.
I respectfully dissent.