Legal Opinion

Opinion No. (2001)

Oklahoma Attorney General Reports

Decided March 5, 2001Published

1Opinion of the Court

Dear Representative Winchester,

¶ 0 This office has received your request for an official Attorney General Opinion in which you ask, in effect, the following questions:

1. If a church allows its facility to be used for meetings andseminars conducted by nonreligious, nonprofit entities, may thechurch retain the ad valorem tax exemption provided by Okla.Const. art. X, § 6 and 68 O.S. Supp. 2000, § 2887(7)? 2. If a church may allow its facility to be used for meetingsand seminars conducted by nonreligious, nonprofit entities andretain its ad valorem tax exemption, may it charge a fee for saiduse?…

2Cases cited9 opinions

  1. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  2. Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
  3. Baptist Building Corp. v. BarnesCourt of Civil Appeals of Oklahoma · 1994
  4. Immanuel Baptist Church v. GlassSupreme Court of Oklahoma · 1972
  5. London Square Village v. OKLAHOMA CTY. EQUALIZATION AND EXCISE BD.Supreme Court of Oklahoma · 1976

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