Opinion ID: 2173263
Heading Depth: 1
Heading Rank: 1

Heading: campus school

Text: The taxes in controversy are real property taxes assessed against Campus School for the fiscal year 1975 in the amount of $4,231.48 and for the fiscal year 1976 in the amount of $4,240.76. The only tax which has been paid is the fiscal year tax for 1975. Prior to 1969, the property was used and operated as an elementary school by teacher trainees who were students of the appellee. In 1969, the property was leased to a nonprofit educational institution (Campus School) which abandoned the premises in June of 1974. Subsequent to June of 1974 and up until the date of trial on October 29, 1975, the appellee used the Campus School as a storage facility for school and office supplies. [3] The supplies were formerly stored in a facility known as Butler Hall and were removed from Butler Hall because it was in need of repair. The Campus School has 13,500 square feet of floor space consisting of three floors. The first and second floors contain classrooms and offices which have not been used since June of 1974. One-half of the basement space which is one-sixth of the total building space was used for storage. The trial court, in finding total exemption status, rejected appellant's argument that the nonuse of five-sixths of this building was significant under the specific facts.