
    Masonic Temple Craft, Trustee, appellant, v. Board of Equalization, Lincoln County, appellee.
    Filed November 8, 1935.
    No. 29418.
    
      Heard before Goss, C. J., Rose, Good, Eberly, Paine and Carter, JJ., and Ryan, District Judge.
   Carter, J.

This case has been before this court on two previous occasions in connection with other causes. North Platte Lodge, B. P. O. E., v. Board of Equalization, 125 Neb. 841; Masonic Temple Craft v. Board of Equalization, ante, p. 293. The latter case is again before the court on motions for rehearing filed by both of the parties.

In the last decision of this court, the assessed value of the Masonic property was fixed at $26,500 on the building, and $8,500 on the lot on which the building was constructed. The court therein held that, under the evidence, 65 per cent, of the assessed value of the building and 50 per cent, of the assessed value of the lot were exempt for taxation purposes under the provisions of section 77-202, Comp. St. 1929.

We are convinced that the finding by this court that 65 per cent, of the building was exempt for taxation purposes is amply sustained by the evidence in the record. After a consideration of the briefs filed in support of the motions for a rehearing, we have come to the conclusion that the lot upon which the building was erected should be exempted in the same proportion as the building, and that 65 per cent, of the assessed value of the lot is exempt for taxation purposes. We hold, therefore, that where a building is constructed on a lot used primarily in connection with the building, a part of the building being exempt for taxation purposes, the lot will also be exempt in the same proportion. In the case at bar the building is subject to assessment for taxation purposes to the extent of 35 per cent, of its assessed value, the same being the sum of $9,275. The lot upon which the building stands is, under the evidence in this case, subject to assessment for taxation purposes to the extent of 35 per cent, of its assessed value, which is the sum of $2,975. The building and lot therefore ought to be taxed on the basis of an assessed value of $12,250. ■

To the extent herein set forth the former opinion, ante, p. 293, is modified and the motions for a rehearing overruled.

Former opinion modified.  