Islamic Center of Nashville v. State of Tenn.

OPINION

KAREN NELSON MOORE, Circuit Judge.

This case arises from a property tax assessed against an otherwise-tax-exempt religious nonprofit, the Islamic Center of Nashville (ICN), for a period of time during which it had formally transferred title to a bank through a financing vehicle called an ijara agreement that complies with Islamic doctrine. After ICN regained title to the property, it asked the Tennessee State Board of Equalization to apply its tax exemption retroactively to cover the period of time during which the bank had held title to the property, but both an Administrative Law…