IN RE APPEAL OF THE MAHARISHI SPIRITUAL CTR. OF AM

Taxation — ad valorem — educational exemption — Maharishi Spiritual Center

The decision of the Court of Appeals that the Property Tax Commission erred by concluding that the Maharishi Spiritual Center did not qualify for an educational exemption from ad valorem taxes is reversed for the reasons stated in the dissenting opinion that the evidence supported the Commission's finding and conclusion that the Spiritual Center's facilities are not wholly and exclusively used for educational purposes.

PER CURIAM.

For the reasons stated in the dissenting opinion, we reverse the decision of the Court of Appeals.

REVERSED.