Harmon v. North Pacific Union Conference Ass'n of Seventh Day Adventists

CONNOR, Justice.

This case concerns the scope of an exemption of real property from taxation. Under constitutional and statutory provisions which render certain property used for religious purposes exempt from taxation, appellee claims exemption from taxes assessed by the Greater Anchorage Area Borough.1 The borough asserts that the property is not exempt from taxation.

Appellants assessed real property taxes for the calendar year 1965 on three parcels of residential property owned by the ap-pellee. These will be referred to as follows :

Parcel 1

702 Barrow Street — residence of A. C. Reed. Mr.…