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38 FEBRUARY 15, 1960 TO THE COUNCIL OF THE CITY OF CHARLOTTESVILLE CHARLOTTESVILLE, VIRGINIA GENTLEMEN: PURSUANT TO THE DIRECTION OF THE COUNCIL THE FOLLOWING OPINION IS RENDERED ON THE ASSESSMENT OF REAL £S TATE TAXES AGAINST CERTAIN PROPERTY OWNED BY THE HOME FOR THE AGED, INC., LOCATED AT 6O1 PARK STREET. TAXES HAVE BEEN ASSESSED AGAINST THE REALTY ANO PERSONALTY OF THEHOME AT ITS PRESENT LOCATION SINCE 1942 AND NOW AMOUNT TO $7,558.45 INCLUDING PENALTIES BUT EXCLUDING INTEREST. THE HOME FOR THE AGED, INC., WAS ORGANIZED AND CHARTERED AS A CHARITABLE AND BENEVOLENT ASSOCIATION ON APRIL 8, 1916, CHARTER BOOK 4 PAGE 65, AND HAS CONTINUED TO OFFER CHARITABLE AND BENEVOLENT SERVICES TO AGED AND IMPECUNIOUS CITIZENS IN THE CITY OF CHARLOTTESVILLE SINGE THAT TIME. OPINION OF CITY ATTORNEY THE CONSTITUTIONAL CONVENTION OF 1902 PROVIDED IN SECTION 183 OF THE RE: TAXES - HOME FOR THE CONSTITUTION EXEMPTION FROM TAXATION BOTH STATE AND LOCAL FOR CERTAIN AGED PROPERTY. STRICT CONSTRUCTION HAS GENERALLY BEEN GIVEN THE SUBJECT OF TAX EXEMPTIONS BY THE VIRGINIA SUPREME COURT OF APPEALS. THE COURT STATES THE GENERAL RULE AS FOLLOWS, THAT PROVISIONS EXEMPTING THE PROPERTY OF INDIVIDUALS OR PRIVATE CORPORATIONS FROM TAXATION MUST BE STRICTLY CONSTRUED, TAXATION OF SUCH PROPERTY BEING THE RULE AND EXEMPTION THE EXCEPTION. HOWEVER, AS TO THE CLASSES OF PROPERTY EXEMPTED BY SECTION 183 OF THE CONSTITUTION THE COURT HAS STATED THAT IT HAS ALWAYS BEEN THE STATE'S POLICY TO EXEMPT PROPERTY OF THAT CHARACTER AND IT SHOULD NOT BE CONSIDERED WITH THE SAME DEGREE OF STRICTNESS THAT APPLIES TO PROVISIONS MAKING EXEMPTIONS CONTRARY TO THE POLICY OF THE STATE, SINCE AS TO SUCH PROPERTY THE EXEMPTION IS THE RULE AND TAXATION THE EXCEPTION. PRIOR TO THE CONSTITUTIONAL CONVENTION OF 1902 THE TAX EXEMPTION APPLYING TO ASYLUMS USED THE LANGUAGE "ORPHAN ASYLUMS" BUT THE 1902 CONSTITUTION CHANGED THIS LANGUAGE TO READ AS FOLLOWS, "ORPHAN OR OTHER ASYLUMS". THIS ADDITIONAL LANGUAGE IS MOST PERTINENT TO THE CONSIDERATION OF THE HOME'S TAX EXEMPTION SINCE THE OR OTHER WOULD CLEARLY SEEM TO CONTEMPLATE THE INCLUSION OF A CHARITABLE AND BENEVOLENT ASSOCIATION OPERATING A NON PROFIT HOME OR FACILITY FOR POOR AGED PEOPLE, IF SUCH A HOME OR FACILITY WOULD BE CONSIDERED AN "ASYLUM". THERE ARE NO CASES IN VIRGINIA DEFINING AN ASYLUM. HOWEVER, IN SEVERAL OTHER STATES HOMES FOR PAUPERS, HOMES FOR THE AGED OR A COMBINATION THEREOF HAVE BEEN HELD BY THE SUPREME COURT OF APPEALS OF VARIOUS STATES TOBE ASYLUMS. A DEFINITION USED IN A KANSAS CASE WOULD SEEM TO BE APPLICABLE, "AN INSTITUTION FOR THE PROTECTION AND REl1EF OF UNFORTUNATES AS ASYLUMS FOR THE POOR, FOR THE DEAF AND DUMB OR FOR THE INSANE". IT IS MY BELIEF THAT THE SUPREME COURT OF APPEALS OF VIRGINIA WOULD HOLD THAT A CORPORATION CHARTERED AS A CHARITABLE ASSOCIATION ANO OPERATING A HOME OR FACILITY WHERE CITIZENS, UNABLE TO PAY THE COST OF A HOSPITAL OR NURSING HOME OPERATING FOR A PROFIT, ARE LODGED AND TAKEN CARE OF AT LITTLE OR NO COST TO THEM iS AN ASYLUM WITHIN THE MEANING OF SECTION 183 (E~ OF THE CONSTITUTION. SINCE THE HOME FOR THE AGED, INC. IS A CHARITABLE AND BENEVOLENT CORPORATION WHOSE PRACTICES AND SERVICES FOR OVER FORTY YEARS HAVE BEEN CHARITABLE IT SHOULD QUALIFY AS AN ASYLUM. THEREFORE, PROPERTY, BOTH REAL AND PERSONAL, BELONGING TO IT IS EXEMPT FROM STATE AND LOCAL TAX BY REASON OF SECTION 183 (E) of THE CONSTITUTION OF VIRGINIA, 1902 AND IT IS MY OPINION THAT ASSESSMENTS MADE BY THE COMMISSIONER OF REVENUE OR THE BOARD OF ASSESSORS AGAINST SUCH PROPERTY ARE ERRONEOUS. THE ERRONEOUS ASSESSMENTS SHOULD BE TREATED AS PROVIDED BY TITLE 58 OF THE CODE OF VIRGINIA, 1950 AS AMENDED. RESPECTFULLY SUBMITTED, PAUL D. SUMMERS, JR. (SIGNED} PAUL D. SUMMERS, JR. CITY ATTORNEY AN ORDINANCE ENTITLED "AN ORDINANCE ADOPTING A REVISION AND CODIFICATION OF ORDINANCE CARRIED OVER RE: THE ORDINANCES OF THE CITY OF CHARLOTTESVILLE TO BE KNOWN AS 'THE CODE OF THE CODE OF THE CITY OF CHARLOTTESVILLE CITY OF CHARLOTTESVILLE, 1959' PROVIDING FOR THE REPEAL OF ORDINANCES NOT INCLUDED THEREIN, WITH CERTAIN EXCEPTIONS, AND FOR OTHER PURPOSES HEREINAFTER SET OUT", WAS OFFERED BY MR. WEINBERG, SECONDED BY MR. COLEMAN AND CARRIED OVER TO THE NEXT MEETING FOR CONSIDERATION. ON MOTION BY MR. WEINBERG, SECONDED BY MR. COLEMAN, THE FOLLOWING RESOLUTION WAS ADOPTED BY THE FOLLOWING RECORDED VOTE: AYES: MR. COLEMAN, MR. SCRIBNER AND MR. WEINBERG. NOES: NONE. APPROPRIATION - HOUSING BE IT RESOLVED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE AUTHORITY OFFICE EXPENSES THAT $2,125.00 BE AND THE SAME IS HEREBY APPROPRIATED FOR THE CITY'S SHARE OF THE HOUSING AUTHORITY OFFICE EXPENSES FOR MARCH, APRIL AND MAY, 1960. THE CITY MANAGER RECOMMENDED THAT THE SCHOOL BOARD BE AUTHORIZED TO SELECT ANO MATTER RE: NEW ELEMENTARY SCHOOL SITE IN N. W. SECTION RECOMMEND A NEW ELEMENTARY SCHOOL SITE IN THE NORTHWEST SECTION TO BE USED IF