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activities of daily living, health maintenance activities, or unable to pay for them,Bethesda uses excess receipts from other supportive services.' " See Neb.Rev.Stat. § other facilities to pay the deficit or cover expenses. 71-2017.0103)(Supp.l999), currently at Neb.Rev.Stat. § 71-406(1)(Cum.Supp.2000). TERC concluded that the Cambridge Court provides management of the premises by services provided by the facility did not have any a full-time licensed nurse and nurses'aides on duty 24 hours "exclusively" or"predominantly" charitable character and daily. The rooms are equipped with an emergency call that Cambridge Court was not used exclusively or system monitored by nurses or aides. Monitoring of predominantly for a charitable purpose. medication is provided, as is assistance with bathing, dressing, and ambulation. Three meals are provided per This court reviews a decision by TERC for error on the day,including snacks and special diets. The facility also record of TERC. See §77-5019(5).Our inquiry is whether provides personal laundry service, weekly housekeeping, the decision conforms to the law,is supported by competent weekly activities, programs, and scheduled transportation evidence, and is neither arbitrary, capricious, nor for the residents. All utilities are paid except for telephone unreasonable. service. (640 N.W.2d 4041See County of Douglas v. Nebraska Tax Cambridge Court is a health care facility and has secured Equal. & Rev.Comm., 262 Neb. 578, 635 N.W.2d 413 the required state license to function as an assisted living (2001).Where an appellate court is required to review cases facility. In order to be eligible for admission to an assisted for error appearing on the record,questions of law are living facility, an applicant must need or request the reviewed de novo on the record.Id. facility's services due to age, infirmity, or physical disability. See Neb.Rev.Stat § 71-20,116(3) Bethesda argues that assisted living facilities currently (Cum.Supp.1998),recodified at Neb.Rev.Stat.§71-461(3) provide services equivalent to those provided by nursing (Cum.Supp.2000). homes in the past and that nursing homes have been granted property tax exemptions. In Evangelical Lutheran Good The facility is also certified as a Medicaid waiver assisted Samaritan Soc. v. County of Gage, 181 Neb. 831, 151 living provider. Eligibility for this program requires that N.W.2d 446(1967), we held that even though a nursing residents qualify for Medicaid and have a need for care home operated by a nonprofit company charged those who equal to residents in a nursing facility. Cambridge Court were able to pay for its services,the facility was used for a also accepts welfare charitable purpose. See, also, Bethesda Foundation v. County of Saunders,200 Neb.574,264 N.W.2d 664(1978). Page 462 The primary or dominant use of the property is controlling residents who require a level of care equal to the level in determining whether property is exempt from taxation. provided in a nursing home. It accepts individuals in need Pittman v.Sarpy Cty. Bd. of Equal., 258 Neb. 390, 603 of noncomplex medical care and does not prescreen the N.W.2d 447 (1999). In order to determine the primary use applicants for financial ability prior to admission. All of the property residents are permitted to remain in the facility regardless 1640 N.W.2d 4051 of their ability to pay for services Page 461 - provided. in question, we look to the evidence presented before Bethesda charges one inclusive monthly rate for room, TERC. At the time Bethesda filed its exemption request, board,and medical services provided.The residents vary in Neb.Rev.Stat. § 77-1511 (Reissue 1996), currently at age from 58 to 96, with the average age almost 85 years. Neb.Rev.Stat. §77-5016(Supp.2001),provided that TERC All have a medical condition requiring some assistance. A shall"determine anew all questions raised before the county nursing station provides a program of basic nursing care. board of equalization which relate to the liability of the Residents are assisted with bathing, general hygiene, property to assessment,or the amount thereof." dressing,eating, and ambulation. There are approximately 28 paid employees, half of whom are involved in medical The residents of Cambridge Court are admitted without care of the residents. regard to race,color, or national origin and without regard to the ability of the residents to pay. The criteria for Cambridge Court also provides Bible study, religious admission is the need for care. No resident has ever been worship, weekly games, exercise classes, field trips, and discharged for failure to pay, nor has Bethesda ever filed a transportation to local stores, restaurants, and other suit to collect delinquent accounts.Accounting,payroll,and destinations.A certified activities director is employed. other administrative tasks are performed at Bethesda's main office. In the event a facility needs improvements or is We hold that TERC erred in finding that the assisted living facility was not used for charitable purposes. TERC's