Legal Opinion
General Conference of Church of God - 7th Day v. Carper
Supreme Court of Colorado
Decided December 6, 1976No. 27063PublishedCited by 9 opinions
1Opinion of the CourtChief Justice Pringle
This appeal is from a judgment of the Denver District Court affirming a ruling of the Board of Assessment Appeals holding that property in Colorado held by the General Conference of the Church of God — 7th Day was not entitled to an exemption from property taxes. We reverse and remand for further consideration.
The record before us shows that the General Conference of the Church of God — 7th Day (hereinafter called the Conference) is a religious organization of some 5,000 members, 200 of whom, or 4%, reside in Colorado. Its objectives include the “diffusing of religious knowledge,” promoting…
2Cases cited11 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Whyy, Inc. v. Borough of GlassboroSupreme Court of the United States · 1968
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- Kemp v. Pillar of FireSupreme Court of Colorado · 1933
- El Jebel Shrine Ass'n v. McGloneSupreme Court of Colorado · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Maurer v. Young LifeSupreme Court of Colorado · 1989
- West Brandt Foundation, Inc. v. CarperSupreme Court of Colorado · 1982
- Board of Assessment Appeals v. AM/FM InternationalSupreme Court of Colorado · 1997
- Chester Borough v. World Challenge, Inc.New Jersey Tax Court · 1994
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
4 more not listed; retrieve them via the Exa API.