211 S.W.2d 432 | Ark. | 1948
Appellant brought suit in the lower court seeking to quiet his title to lots 1 to 12, inclusive, in block 25, of the town of Bergman. Appellees were made defendants, since they claimed the lots under a deed executed on September 18, 1918, by Helen Elizabeth Nelson to Special School District No. 35 of Bergman, which was afterwards consolidated with Bergman Special School District No. 8, of which appellees are directors. Appellant based his claim to title on two deeds from the State to which the lots were forfeited and sold for delinquent taxes.
The lower court sustained the contention of appellees that the tax sales were void because the lots, at the time of assessment and sale, were owned by the school district and used by it for school purposes.
The sole question below and for determination here is: Were the lots, when assessed and sold for taxes, being held and used by the district "exclusively for school purposes" so as to be exempt from taxation under the provisions of Art. XVI, 5, of the Constitution of Arkansas? *570
There is little dispute in the testimony. Shortly after School District No. 35 bought the lots in 1918 it erected a school building thereon, which was used by the district up until 1931, when, after the consolidation, the building, except the foundation, was torn down by the district. A new school building was erected for the consolidated district some distance from the lots herein involved.
Since the removal of the old building, the lots, except for the foundation, have been vacant. The officers of the district testified that they had not rented the property, but that they had been planning to make use of the property by erecting on the old foundation a gymnasium for use in connection with the school activities of the district.
In the case of McCullough v. Swifton Consolidated School District,
In the case of Hudgins v. Hot Springs,
In the case at bar the testimony on behalf of appellees convinced the lower court that the school district had been keeping the property in dispute with the bona fide intention to use it as a location for a gymnasium and that it actually purposed to erect such a building thereon.
We are unable to say that the finding of the lower court is against the preponderance of the evidence. Accordingly, the decree appealed from must be affirmed.