Legal Opinion
Smith v. Zion Evangelical Lutheran Church
Supreme Court of Oklahoma
Decided November 8, 1949No. 33495PublishedCited by 9 opinions
1Opinion of the CourtGibson, J.
The question involved in this appeal is whether lots three (3) and four (4) in block two (2), Classen’s Highland Parked Addition to Oklahoma City, owned by Zion Evangelical Lutheran Church, hereinafter referred to as appellee, were exempt from taxation for the year 1947.
Appellee contends that the lots in question during that year were used exclusively for religious purposes and therefore exempt from ad valorem taxation for that year under art. 10, sec. 6, of the State Constitution.
The county assessor of Oklahoma county, hereinafter referred to as appellant, contended the contrary and placed…
2Cases cited7 opinions
- Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- McGlone v. First Baptist ChurchSupreme Court of Colorado · 1935
- In Re Board of Foreign Missions of the Methodist Episcopal ChurchNew York Court of Appeals · 1926
- State v. Second Church of Christ, ScientistSupreme Court of Minnesota · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
- City of Richmond v. Richmond Memorial HospitalSupreme Court of Virginia · 1960
- Mid-State Baptist Hospital, Inc. v. City of NashvilleTennessee Supreme Court · 1963
- Immanuel Baptist Church v. GlassSupreme Court of Oklahoma · 1972
- Abbott Ambulance, Inc. v. LeggettMissouri Court of Appeals · 1996
4 more not listed; retrieve them via the Exa API.