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4.Taxation: Property: Charities. Property which is owned and used primarily for the purpose of furnishing low-rent Page 351 housing is not entitled to exemption from taxation as property which is owned and used exclusively for charitable 243 Neb.351(Neb.1993) purposes. 500 N.W.2d 520 5.Taxation:Property.The primary or dominant use of the property, and not an incidental use, is controlling in EV. LUTHERAN GOOD SAMARITAN SOCIETY, determining whether a property is exempt from taxation. Doing Business as St.Luke's Good Samaritan Village, Appellant, 6.Taxation: Property. The encouragement of tenants to participate in religious services or to attend other religious v. services off-premises would not in and of itself constitute BUFFALO COUNTY BOARD of EQUALIZATION et the rental of apartments as exclusive for religious purposes or be capable of being deemed sufficient to overcome a al.,Appellees. county board of equalization's finding that the primary No.5-90-1050. purpose of the rentals was to famish low-rent housing, which is not entitled to exemption from taxation as property Supreme Court of Nebraska. owned and used exclusively for religious purposes. April29,1993 7. Courts: Judgments: Appeal and Error. When the record indicates that the decision of the trial court is correct, [500 N.W.2d 5211 although for reasons different from those relied upon below, an appellate court will affirm the trial court's decision. Syllabus by the Court 8.Administrative Law. A county board of equalization is 1. Summary Judgment: Appeal and Error. In appellate an administrative agency of the county. review of a summary judgment, the court views the evidence in a light most favorable to the party against 9.Constitutional Law:Administrative Law:Legislature.As whom the judgment is granted and gives such party the an administrative agency, a county board of equalization benefit of all reasonable inferences deducible from the has no authority to determine the constitutionality of an act evidence. of the Legislature. 2.Summary Judgment.Summary judgment is to be granted 10. Constitutional Law:Legislature: Appeal and Error. A only when the pleadings, depositions, admissions, constitutional challenge to an act of the Legislature may be stipulations,and affidavits in the record disclose that there raised initially on appeal from a decision of a county board is no genuine issue as to any material fact or as to the of equalization. ultimate inferences that may be drawn from those facts and that the moving party is entitled to judgment as a matter of 11.Actions: Pleadings. When there are multiple causes of law, action pleaded in civil proceedings, they should be designated numerically. 3. Summary Judgment: Proof, A party moving for summary judgment has the burden to show that no genuine 12. Taxation: Appeal and Error. An appeal to the district issue of material fact exists and must furnish sufficient court concerning a decision of a county board of evidence to demonstrate that the moving party is entitled to equalization is a trial de novo, but only the tax liability judgment as a matter of law if the evidence presented for questions raised before the board of equalization are summary judgment remains uncontroverted. After the questions for adjudication by the district court in its moving party has shown facts entitling it to a judgment as a appellate jurisdiction. matter of law,the opposing party has the burden to present Page 522 Page 352 13.Taxation:Valuation:Appeal and Error.A district court, evidence showing an issue of material fact which prevents acting in its appellate capacity, is without power to ajudgment as a matter of law for the moving party. adjudicate a question of uniformity and proportionality or any other factual question when such question or questions