Legal Opinion
In Re the Appeal of Southeastern Baptist Theological Seminary, Inc.
Court of Appeals of North Carolina
Decided October 19, 1999No. COA98-1440PublishedCited by 9 opinions
1Opinion of the Court
EDMUNDS, Judge.
Southeastern Baptist Theological Seminary (the Seminary), an affiliate of the Southern Baptist Church, is a religious educational institution located in Wake Forest, North Carolina. The Seminary owns approximately 600 acres of land on the site formerly occupied by Wake Forest College. The 600 acres contains the central campus, a golf course, student housing, ■ and several parcels of undeveloped land.
The North Carolina Constitution authorizes the General Assembly to exempt from taxation “property held for educational, scientific, literary, cultural, charitable, or religious…
2Cases cited17 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Thompson v. Wake County Board of EducationSupreme Court of North Carolina · 1977
- In Matter of RogersSupreme Court of North Carolina · 1979
- State ex rel. Commissioner of Insurance v. North Carolina Fire Insurance Rating BureauSupreme Court of North Carolina · 1977
- In Re Appeal of McElweeSupreme Court of North Carolina · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re the University for the Study of Human Goodness & Creative Group WorkCourt of Appeals of North Carolina · 2003
- In re the Appeal of Blue Ridge Housing of Bakersville LLCCourt of Appeals of North Carolina · 2013
- In Re the Appeal of the Maharishi Spiritual Center of AmericaCourt of Appeals of North Carolina · 2002
- In Re Appeal of Eagle's Nest FoundationCourt of Appeals of North Carolina · 2009
- In Re Appeal of the Master's MissionCourt of Appeals of North Carolina · 2002
4 more not listed; retrieve them via the Exa API.