Arizona College of the Bible, Inc. v. Department of Economic Security

I dissent. I believe that the narrow interpretation of A.R.S. § 23—615(6)(d)(ii) applied by the Department and endorsed by the majority is more restrictive than required by the language of the statute and serves to defeat the legislative purpose of the exemption provided for ministers in the exercise of their ministry. I would hold that a licensed or ordained minister who is a teacher or administrator at ACB is performing service in the exercise of his ministry. Thus, at the time in question, ACB had fewer than four employees for the purposes of A.R.S. § 23—615(6)(b)(ii), and was exempt from…