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activities: self-care, receptive and expressive language, Stat. §77-202.04 (Reissue 1981), held that the group
<br /> learning,mobility, self-direction, capacity for independent homes were used exclusively for educational and charitable
<br /> living,and economic self-sufficiency. purposes, were not used for financial gain or profit, and
<br /> were,therefore,exempt from property taxation for the year
<br /> Bethphage's group homes are licensed by the State of 1983.
<br /> Nebraska and are subject to regulation by the state's Office
<br /> of [381 N.W.2d 169] The County claims the district court
<br /> erred in (I)holding that the group homes were property
<br /> Page 888 used exclusively for educational and charitable purposes;
<br /> (2)holding that Bethphage's property was not owned and
<br /> Mental Retardation. Although Bethphage derives some used for financial gain or profit to either the owner or user;
<br /> revenue from certain charges to residents of the group and(3)failing to rule that any educational or charitable use
<br /> homes,Bethphage receives funds through the Office of of the property was merely incidental to use of the property
<br /> Mental Retardation.Bethphage does not distribute any part as a housing facility available to residents for a charge.
<br /> of its income to its members,directors,officers, or private
<br /> individuals, does not accumulate profits for distribution, Because the power and right of a state to tax property are
<br /> and is exempt from federal income taxation. See presumed,tax exemption provisions are strictly construed,
<br /> Neb.Rev.Stat. §§21-1901 et seq.(Reissue 1983)(Nebraska and their operation will not be extended by construction.
<br /> Nonprofit Corporation Act). Lincoln Woman's Club v. City of Lincoln, 178 Neb. 357,
<br /> 133 N.W.2d 455(1965). Property which is claimed to be
<br /> Residents of the group homes receive occupational training exempt must clearly come within the provision granting
<br /> at the sheltered workshop. When they are not at the exemption from taxation. Doane College v. County of
<br /> workshop,residents of the homes, through encouragement Saline, 173 Neb. 8, 112 N.W.2d 248(1961).However,this
<br /> from supervisors, correlate the day's occupational training does not mean that statutory language should not receive a
<br /> with proper social behavior. According to a Bethphage liberal construction to carry out the express legislative
<br /> representative, the disabled persons "placed competitively intent.Doane College v.County of Saline,supra.
<br /> in employment situations in the community lose their work
<br /> or lose their job,not because they cannot do the work,but In reference to §77-202(1)(c), this court has held that
<br /> generally because of a socially inappropriate behavior." exclusively means the primary or dominant use of property,
<br /> Residents of the group home receive instruction on how to not an incidental use of the property.Ancient and Accepted
<br /> deal with prospective situations outside the workshop Scottish Rite v. Board of County Commissioners, 122 Neb.
<br /> involving insensitive remarks or deliberate derision by 586,241 N.W.93(1932);Lincoln Woman's Club v.City of
<br /> fellow workers at the expense of a disabled person. At the Lincoln,supra;Doane College v.County of Saline,supra.
<br /> homes,records are kept reflecting a resident's adjustment to
<br /> social situations, ability to communicate,and awareness of In Ancient and Accepted Scottish Rite v.Board of County
<br /> environment, as well as fundamental and general hygiene Commissioners,supra, this court interpreted Neb. Const.
<br /> and maintenance, in order that good personal and social art. VIII, § 2, construed the statutory precursor of §
<br /> habits might be developed. Correlation between social 77-202(1)(c),and held educational
<br /> behavior and occupational training or job skill is designed
<br /> to produce "normalization" in the daily life of a disabled taken in its full sense is a broad, comprehensive term and
<br /> person.Only persons who can learn and benefit from such a may be particularly directed to either mental, moral or
<br /> program may reside in the group homes. physical faculties, but in its broadest and best sense it
<br /> embraces them all,and includes not merely the instructions
<br /> Bethphage applied to the Phelps County assessor for a received at school, college, or university, but the whole
<br /> property tax exemption for 1983 concerning its three group course of training—moral,intellectual,and physical.
<br /> homes. See Neb.Rev.Stat. § 77-202.01 (Reissue 1981).
<br /> After the assessor denied the requested tax exemption on Page 890
<br /> September 6,1983, Bethphage requested a hearing before
<br /> the Phelps County Board of Equalization,see Neb.Rev.Stat. 122 Neb. at 593-94, 241 N.W. at 95-96. With such
<br /> §77-202.02(Reissue 1981),which, on September 27,also meaning attributed to educational, the court then held that
<br /> denied tax exemption for the group homes. As a result of temple property was utilized in"instruction and training
<br /> Bethphage's appeal, the district court,after a trial de novo, received by [the temple's] initiates and membership,
<br /> see Neb.Rev. directed either to their mental or moral faculties ...." Id.at
<br /> 594,241 N.W.at 96.
<br /> Page 889
<br /> More than 30 years after Ancient and Accepted Scottish
<br /> Rite v.Board of County Commissioners,supra,this court in
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