State v. Board of Foreign Missions of Augustana Synod

Matson, Justice.

Appeal by defendant from judgments entered in two separate proceedings to enforce the collection of real estate taxes.

Defendant is a nonprofit religious corporation organized under the laws of Minnesota as a subsidiary of the Evangelical Lutheran Augustana Synod of North America, a national unincorporated religious association. There are 1,174 congregations or parishes constituting the membership of the synodical association, hereinafter called the Synod, and which are subject to its control and guidance in matters of general ecclesiastical policy. These congregations are…