Christ Church Pentecostal v. Tennessee State Board of Equalization

OPINION

in which HOLLY M. KIRBY, J., and J. STEVEN STAFFORD, J., joined.

This lawsuit concerns the extent to which a bookstore/café area and fitness center/gymnasium contained in a church family life center facility are exempt from property taxation under Tennessee Code Annotated § 67-5-212. The trial court upheld the determination of the State Board of Equalization and the Assessment Appeals Commission that the bookstore/café area was not exempt from taxation, and that the fitness center qualified for a 50 percent exemption under the statute. We affirm.

This case concerns Taxpayer church’s…