Opinion
No. 26506.
January 21, 1936. Rehearing Denied February 4, 1936.
(Syllabus)
1. Taxation — Property of College Fraternity Held Exempt From Taxation Under Constitution and Statutes.
Held, that the act approved March 29, 1919, the same being chapter 300, S. L. 1919, and now being section 12329, O. S. 1931, does not exceed the constitutional limitations upon the legislative power to exempt property from taxation and is a valid act. Held, further, that under the proviso in section 6, art. 10, of the Constitution, to wit: "That all property not herein specified now exempt from taxation under the laws of the territory of Oklahoma, shall be exempt from taxation until otherwise provided by law," had the express effect of exempting all property coming within the classes of property exempted by the territorial statutes, including personal and real property, belonging to scientific, educational, and benevolent institutions, colleges or societies, and devoted solely to the appropriate objects of such institutions, and used solely for such purposes. Held, further, that plaintiff in error, Phi Delta Theta, having been incorporated for such purposes, and its property being devoted and used solely for the promotion of educational, moral, charitable, and public welfare, is exempt from taxation.
2. Taxation — Use to Which Property Is Dedicated Is Test as to Exemption From Taxation — Question of Fact.
Under section 6, art. 10, of the Constitution, the "use" to which property is in fact dedicated is the best as to whether such property is exempt from taxation, and such "use" is a question of fact, to be determined from the evidence.
Appeal from County Court, Cleveland County; Richard T. Pendleton, Judge.
Tax ferret proceedings by the State against Phi Delta Theta. Judgment for plaintiff, and defendant appeals. Reversed and remanded.
Ames, Cochran, Ames Monnet, for plaintiff in error.
Aubrey C. Moses, Co. Atty., M.A. Gorrill, Henry H. Asher, and Paul W. Updegraff, for defendant in error.
This is a companion case to Phi Kappa Psi v. State of Oklahoma, 175 Okla. 605, 53 P.2d 1130, this day decided. These causes were briefed together in this court.
This is a tax ferret proceeding commenced in the county court of Cleveland county by the state against Phi Delta Theta, a college fraternity at the University of Oklahoma, wherein the state seeks to assess the chapter house and furniture therein belonging to the plaintiff in error. The facts here are in all respects the same as the facts in the above-mentioned cause, No. 26505, relative to the taxable character of the properties involved. The opinion in cause No. 26505 is therefore adopted as the opinion in this case, and, for the reasons therein stated, the judgment of the trial court is reversed and remanded, with directions to enter judgment for defendant.
McNEILL, C. J., OSBORN, V. C. J., and RILEY, BAYLESS, BUSBY, WELCH, and CORN, JJ., concur. PHELPS, J., absent.