CHRIST CHURCH PENTECOSTAL v. TENNESSEE STATE BOARD OF EQUALIZATION, ET AL. - Articles

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Posted by: Tanja Trezise on Mar 22, 2013

Court: TN Court of Appeals

Attorneys 1:

Kevin Theriot and Erik Stanley, Leawood, Kansas, and Frank Ingraham and Robert Pautienus, Brentwood, Tennessee, for the appellant, Christ Church Pentecostal.

Attorneys 2:

Robert E. Cooper, Jr., Attorney General and Reporter, William E. Young, Solicitor General, Mary Ellen Knack, Senior Counsel, for the appellees, Tennessee State Board of Equalization, Tennessee Assessment Appeals Commission and Robert E. Cooper, Jr., in his official capacity as Attorney General and Reporter for the State of Tennessee.

Saul Solomon, Lora Barkenbus and Emily Herring Lamb, Nashville, Tennessee, for the Metropolitan Government of Nashville and Davidson County.

Judge(s): FARMER

This lawsuit concerns the extent to which a bookstore/café area and fitness center/gymnasium contained in a church family life center facility are exempt from property taxation under Tennessee Code Annotated § 67-5-212. The trial court upheld the determination of the State Board of Equalization and the Assessment Appeals Commission that the bookstore/café area was not exempt from taxation, and that the fitness center qualified for a 50 percent exemption under the statute. We affirm.