# Underwood v. Medical Clinic Board for Montgomery

> Supreme Court of Alabama · December 30, 2004 · 904 So. 2d 264

URL: https://www.frixlaw.com/law-library/cases/7776270

## Case

- **Full name:** Cynthia UNDERWOOD, as revenue commissioner for the Alabama Department of Revenue, and Sarah G. Spear, in her capacity as revenue commissioner for Montgomery County v. The MEDICAL CLINIC BOARD FOR the CITY OF MONTGOMERY and Jackson Hospital & Clinic, Inc.
- **Court:** Supreme Court of Alabama
- **Decided:** December 30, 2004
- **Citations:** 904 So. 2d 264; 2004 Ala. LEXIS 352; 2004 WL 3017027
- **Precedential status:** Published
- **Opinion:** Concurrence by Harwood
- **Judges:** Stuart, Nabers, Houston, See, Lyons, Johnstone, Woodall, Harwood, Brown
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7776270

## Opinion text

HARWOOD, Justice
(concurring specially).
I concur in the main opinion. I write specially to underscore why “all property” of a medical clinic board is exempt from ad valorem taxes under § 11-58-14, Ala. Code 1975. Under § 11-5-5(4) a medical clinic board is authorized “[t]o acquire ... one or more medical clinics and any necessary or desirable clinical facilities.” The statutory definition of a “medical clinic,” found at § 11-58-1(3), is quoted in the main opinion. “Clinical facilities” are defined at § 11-58-1(1) as:
“Real property for the location or better utilization of a medical clinic, buildings, parking areas, garages, storage facilities, outbuildings, machinery, equipment, furniture, and fixtures useful or desirable in the operation of a medical clinic.”
Accordingly, “all property” a medical clinic owns presumably will fit within those statutory parameters. Consistent with that proposition, a medical clinic board is authorized to lease “to others” only “medical clinics or parts of clinics and any clinical facilities_” § 11-58-5(6). Therefore, the exempted “all property” of a medical clinic board, leased to a third party, must necessarily consist of a medical clinic or clinical facilities. I agree that it is only that ownership, and the first-party lease by the medical clinic board, that we should look to in determining whether the exemption from taxation found in § 11-58-14 is available.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7776270. Public record. Not legal advice.