In re Vienna Baptist Church

ELMORE, Judge.

*269Vienna Baptist Church ("Appellant") appeals from the 23 June 2014 decision of the North Carolina Property Tax Commission denying Appellant's request for a tax exemption for 2012 pursuant to *98N.C. Gen.Stat. § 105-278.3. After careful consideration, we affirm.

I. Background

Appellant is a religious organization located in Forsyth County. In 2002, Appellant purchased a 28.85 acre tract of land located at 1831 Chickasha Drive ("the property"), and has paid property taxes thereon ever since. There was no building on the property when Appellant purchased it. Appellant held its services…