Appeal of Cornerstone Television Inc.

WETTICK JR., J.,

This litigation involves a real estate tax exemption claim raised by a nonprofit corporation which owns a television station that it uses for broadcasting religious programs. The taxing bodies raise two arguments in support of their claim that the property is not exempt: (1) under applicable state legislation, the property does not qualify for tax-exempt status and (2) the state and federal constitutions bar the legislature from giving tax-exempt status to property used for religious programming. As I will discuss in part I of this opinion, under applicable state legislation,…