In re Tax Exemption Application of Via Christi Regional Med. BOTA is a specialized agency that exists to decide taxation issues. BOTA's decisions should be given great credence and deference when it is acting in its area of expertise. However, if an appellate court finds that BOTA's interpretation is erroneous as a matter of law, it should take corrective steps.
All doubts are to be resolved against exemption and in favor of taxation.
Appeal from Board of Tax Appeals. Opinion filed February 4, 2000. No appearance by appellee. BOTA is a specialized agency that exists to decide taxation issues. BOTA'S decisions should be given great credence and deference when it is acting in its area of expertise.