When the Legislature narrowed the contractor's exemption in 1970, limiting it to nonprofit hospitals and housing entities, it presumably was aware of the definition of hospital under R 205.87. In construing statutory meaning, a court's primary goal is to ascertain and give effect to legislative intent. This Court looks to the specific statutory language to determine the intent of the Legislature. The Legislature is presumed to intend the meaning that the statute plainly expresses. Judicial construction of a statute is not permitted where the plain and ordinary meaning of the language is clear.
Tax exemptions are the antithesis of tax equality.
Advo-Systems, supra at 423. Generally, tax exemptions are strictly construed in favor of the taxing authority. The Court does not, however, produce a strained construction that is adverse to legislative intent. Under the clear language of the statute, the Legislature intended to limit the contractor's exemption to apply to only those contractors constructing projects for nonprofit hospitals and nonprofit housing entities. Had the Legislature intended to expand the exemption, it would have included entities other than nonprofit hospitals and nonprofit housing facilities.