Pulaski County v. First Baptist Church
Supreme Court of Arkansas
Appeal from Pulaski Circuit Court; Rdward. W. Winfield, Judge; 1. It is only by implication that the words “churches used as such” can include any land at all.
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Appeal from Pulaski Circuit Court; Rdward. W. Winfield, Judge; 1. It is only by implication that the words “churches used as such” can include any land at all. Similar words have been held to include a reasonably sufficient' territory around the church “for convenient ingress and egress, light, air, or proper and decent ornament.” .147 Mass. 396. Yet it is also true that to be exempt the property must be actually, exclusively and directly used for religious purposes. 25 Am. & Eng. Enc. of Law, 163, 164. After taxing lot 3, there is still left a vacant space on the south side of the church…
1Opinion of the CourtHart, J.
Appellee filed its petition in the Pulaski County Court setting up that- it is the owner of lots i, 2 and 3 in block 129, in the city of Little Rock, Arkansas, and asked that the samé be exempted from taxation as being used exclusively for1 church purposes.
The county court exempted lots i and 2, and held lot 3 taxable. The circuit court on appeal held all three lots exempt, and an appeal was taken to this court.
The facts are as follows: The church is situated on the corner of Seventh and Gaines streets in the city of Tittle Rock, Arkansas. It is situated on the front portion of lots 1 and 2,…
2Cited by11 opinions
- B.D.T., Inc. v. MooreSupreme Court of Arkansas · 1976
- Burbridge v. Smyrna Baptist ChurchSupreme Court of Arkansas · 1948
- City of Springdale v. DuncanSupreme Court of Arkansas · 1966
- Agape Church, Inc. v. Pulaski CountySupreme Court of Arkansas · 1991
- Hudgins v. Hot SpringsSupreme Court of Arkansas · 1925
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