Westview Baptist Church v. Rembert

Shaw, Judge:

The questions raised by this appeal concern (1) the viability of the Charleston County Tax Exempt Board, (2) the authority of the Board to revoke tax-exempt status, and (3) the accuracy of the Board’s determination land owned by appellant Westview Baptist Church is not exempt. The Board first granted and then revoked the church property’s exemption status. Respondent South Carolina Tax Commission concluded the Board had the power to revoke the exemption, and the circuit court affirmed. We too affirm.

Westview Baptist Church formerly owned 17.5 acres of real property in Charleston…