Case Number
M2012-00625-COA-R3-CV
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.
Originating Judge
Chancellor Carol L. McCoy
Case Name
Christ Church Pentecostal v. Tennessee State Board of Equalization, et al.
Date Filed
Dissent or Concur
No
Download PDF Version
christchurchpentecostalopn.pdf201.9 KB