Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(c) WELFARE EXEMPTION—HOSPITAL PURPOSES
880.0670 Owner/Operator. Generally, all departments in a hospital are eligible for exemption if the hospital and property satisfy all exemption requirements. However, when a hospital contracts with an outside entity to run a department, that operator, whether denominated a lessee, operator, or otherwise, must also meet the requirements for exemption. The fact that the "use" agreement is advantageous to all parties is not determinative. C 2/10/1988.