In Re Appeal of the Church of Yahshua the Christ at Wilmington

GEER, Judge.

This appeal arises under N.C. Gen. Stat. § 105-278.3(a) (2001), which exempts from property tax “[b]uildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building” to the extent the property is used “for religious purposes . . . .” Appellant, The Church of Yahshua The Christ at Wilmington (“the Church”), challenges a decision of the North Carolina Property Tax Commission. The church contends that real property owned by the Church should be exempt from taxation under § 105-278.3 even if the land has no…