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01/23/2018
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01/23/2018
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Lincoln Woman's Club v. City of Lincoln, supra, AFFIRMED. <br /> considering property used to learn about civic,national,and <br /> world government and as a site for instruction in bridge, <br /> "homemaking," book reviews, and lectures on Alcoholics <br /> Anonymous,held: <br /> [We have]said that education"may be particularly directed <br /> to either mental, moral or physical faculties, but in its <br /> broadest and best sense it embraces them all, and includes <br /> not merely the instructions received at school, college, or <br /> university, but the whole course of training--moral, <br /> intellectual, and physical." [Citing and quoting from <br /> Ancient and Accepted Scottish Rite v. Board of County <br /> Commissioners,supra.] <br /> Lincoln Woman's Club v. City of Lincoln,supra,178 Neb.at <br /> 363,133 N.W.2d at 459. <br /> In substance,the County contends that activities occurring <br /> at group homes are merely incidental to operation of the <br /> facilities as a dormitory or residence for disabled persons. <br /> We cannot agree with the County's myopic view of the <br /> educational function found in the group homes. <br /> Education should not be determined by some quantitative <br /> analysis of a formal curriculum but may be measurable in <br /> reference to training received as reflected in an individual's <br /> enhanced behavior. In its most basic sense education is <br /> simply development,as fully as possible, of an individual's <br /> given capacity,preferably for desirable qualities. Because <br /> they are special people, the residents of the group homes <br /> receive special training--education--for life beyond <br /> Bethphage. Thus, the activities at the group homes are <br /> educational within the meaning recognized by this court in <br /> Ancient [381 N.W.2d 1701 and Accepted Scottish Rite v. <br /> Board of County Commissioners,supra. <br /> Bethphage does not distribute any of its income to its <br /> Page 891 <br /> members, directors, officers, or private individuals and, <br /> therefore, does not use its property for financial gain or <br /> profit.See United Way v.Douglas Co. Bd. of Equal., 215 <br /> Neb.1,337 N.W.2d 103(1983). <br /> We agree with the district court that Bethphage's property <br /> was exempt from taxation in 1983 as a result of its use for <br /> an educational purpose. We realize that the district court <br /> also held that Bethphage's property was used for a <br /> charitable purpose. However,the bases for exemption from <br /> taxation, pursuant to §77-202(1)(c), are stated in the <br /> disjunctive. Having determined that one of the uses <br /> enumerated in§77-202(1)(c)exempts Bethphage's property <br /> from taxation, unlike Browning, regarding an additional <br /> basis for exemption,we need not"count the ways." <br />
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