Merz C M, Stitzel T E
Boise State University, ID, USA.
J Health Care Finance. 1999 Summer;25(4):59-66.
After St. Luke's Regional Medical Center in Boise, Idaho, reported a profit of $18 million, Ada County revoked its property tax exemption as a not-for-profit and billed St. Luke's for $3.4 million in property taxes. This article describes how St. Luke's successfully defended its tax exemption in an appeal to the Idaho Board of Tax Appeals and how proposed legislation would reduce uncertainty about taxation of not-for-profit hospitals in Idaho.
爱达荷州博伊西市的圣卢克地区医疗中心报告盈利1800万美元后，阿达县撤销了其非营利性机构的财产税豁免，并向圣卢克医院征收340万美元的财产税。本文描述了圣卢克医院如何在向爱达荷州税务上诉委员会的上诉中成功捍卫其免税地位，以及拟议的立法将如何减少爱达荷州非营利性医院税收的不确定性。
