Skyline Assembly of God v. Department of Revenue

Plaintiff contends it is exempt from real property-taxes as a religious organization. The defendant contends plaintiff cannot secure the exemption because it failed to file a claim for the exemption with the county assessor. The Tax Court sustained a demurrer to plaintiff’s complaint on the ground the complaint failed to state a cause of suit, and plaintiff appeals.

Plaintiff’s complaint alleges that it is the owner of certain real property in Linn County, a portion of which is used as a parsonage. Plaintiff admits that the parsonage is taxable but alleges that the balance of the property is…