District of Columbia v. Maryland Synod of the Lutheran Church in America

YEAGLEY, Associate Judge:

This appeal comes to us from the Tax Division of the Superior Court. The *736sole question presented is whether the real property located at 1443 Gallatin Street, N.W., in the District of Columbia (Lot 65 in Square 2805) which is owned by appel-lee, a religious organization, and rented with an option to purchase to the Mt. Zion Baptist Church, a religious organization, comes within either D.C.Code 1967, § 47-801a(m) or § 47-801a (n)1 which provide real estate tax exemptions for property owned by certain religious institutions. The trial in Superior Court resulted from an…