Suppose the law requires that, for a property to be tax exempt, it must be used for exempt purposes. Suppose also that January 1 is the assessment date, and the use of the property on that date determines its exempt status for the coming year. In July 2016, a hospital buys a parcel of land near its main campus to build a facility for housing and maintaining its fleet of ambulances. Construction begins on December 1, 2016, and is completed in June 2017. The hospital starts using the building as an ambulance station on June 30, 2017. Should the land be considered exempt for 2016? What if construction had begun on January 2, 2017?