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the decision of the district court for Phelps County which
<br /> held that three group homes of Bethphage Community
<br /> Page 886 Services, Inc.(Bethphage), were exempt from property
<br /> taxation in 1983.We affirm.
<br /> 221 Neb.886(Neb.1986)
<br /> Applicable in this appeal are the Nebraska Constitution and
<br /> 381 N.W.2d 166 the specific statute authorizing exemption of property from
<br /> taxation. "The Legislature by general law may exempt ...
<br /> BETHPIIAGE COMMUNITY SERVICES, INC., a property owned and used exclusively for educational,
<br /> Nebraska Nonprofit Corporation,Appellee, religious,charitable, or cemetery purposes, when such
<br /> property is not owned or used for financial gain or profit to
<br /> v.
<br /> either the owner or
<br /> COUNTY BOARD OF PHELPS COUNTY, Nebraska,
<br /> Page 887
<br /> et al.,Appellants.
<br /> No.84-817. user." Neb.Const. art. VIII, § 2.'The following property
<br /> shall be exempt from taxes: ..: (c) Property owned by
<br /> Supreme Court of Nebraska. educational,religious,charitable,or cemetery organizations
<br /> and used exclusively for educational, religious, charitable,
<br /> February 14,1986 or cemetery purposes,when such property is not owned or
<br /> used for financial gain or profit to either the owner or user."
<br /> [381 N.W.2d 1671 Neb.Rev.Stat.§77-202(1)(c)(Reissue 1981).
<br /> Syllabus by the Court In its appellate review of a question whether property is
<br /> exempt from taxation pursuant to §77-202(1)(c), the
<br /> 1.Taxation:Appeal and Error. In its appellate review of a Supreme Court determines tax exemption in an equitable
<br /> question whether property is exempt from taxation pursuant trial of factual questions de novo on the record, subject to
<br /> to Neb.Rev.Stat. § 77-202(1)(c) (Reissue 1981), the the rile that where credible evidence is in conflict on
<br /> Supreme Court determines tax exemption in an equitable material issues of fact, the Supreme Court will consider
<br /> trial of factual questions de novo on the record,subject to [381 N.W.2d 168]the fact that the trial court observed the
<br /> the rule that where credible evidence is in conflict on witnesses and accepted one version of the facts over
<br /> material issues of fact,the Supreme Court will consider the another. See Matzke v.Board of Equalization, 167 Neb.
<br /> fact that the trial court observed the witnesses and accepted 875,95 N.W.2d 61 (1959).
<br /> one version of the facts over another.
<br /> Bethphage was formed as a Nebraska nonprofit corporation
<br /> 2: Taxation. Property owned by an educational in 1982 to provide group homes for developmentally
<br /> organization and used exclusively for educational purposes disabled persons as close to their natural homes and
<br /> is exempt from taxation pursuant to Neb.Rev.Stat. § community setting as possible and thereby afford an
<br /> 77-202(1)(c)(Reissue 1981). alternative to placing such persons in institutions.
<br /> Bethphage also operated a"sheltered workshop" where
<br /> Lawayne L. Feit of Mattson, Ricketts, Davies, Stewart, occupational training was taught to the disabled so that they
<br /> Calkins&Duxbury,Lincoln,for appellants. might become "competitively employed" or otherwise take
<br /> Susan L. Bowman and Richard P. Nelson of Peterson their place in a"normal work situation."The county board
<br /> granted
<br /> Nelson Johanns Morris&Holdeman,Lincoln,for appellee. a tax exemption for the workshop.
<br /> "Developmentally disabled" persons include those with
<br /> KRIVOSHA, C.J., BOSLAUGH, HASTINGS, "mental retardation"or certain disabling conditions such as
<br /> CAPORALE, and SHANAHAN, JJ., and COLWELL, epilepsy or cerebral palsy. According to the standards
<br /> District Judge,Retired. contained in its"Policy and Procedural Manual,"Bethphage
<br /> characterizes a"developmental disability" as a severe,
<br /> SHANAHAN,Justice. chronic disability of a person which is attributable to mental
<br /> or physical impairment, or combination of such
<br /> The county board of Phelps County, the county board as impairments,manifested before age 22,likely to continue
<br /> the board of equalization for Phelps County, and Beulah indefinitely, and which results in a substantial function
<br /> Gerdes,county assessor of Phelps County(County), appeal limitation in three or more of the following major life
<br />
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