Christian Home for the Aged, Inc. v. Tennessee Assessment Appeals Commission

OPINION

CANTRELL, Judge.

This is an appeal from a judgment of the Chancery Court of Davidson County which upheld a decision of the Tennessee Assessment Appeals Commission denying the tax exemption of the plaintiffs property except for its chapel which is used for religious purposes and its nursing facility which is a licensed provider of health care.

Facts

The findings of fact made by the commission are uncontroverted and were adopted by the trial court and are hereinafter restated in pertinent part.

The plaintiff, Christian Home for the Aged, Inc., d/b/a Appalachian Christian Village, is a…