First Presbyterian Church of Chattanooga v. Tennessee Board of Equalization

OPINION

HERSCHEL P. FRANKS, J., and CHARLES D. SUSANO, JR., J., joined.

Ms. Madeline D. Apple bequeathed her house to First Presbyterian Church of Chattanooga (“the Church”) to be used for the temporary housing and convenience of the Church’s missionaries. The Church filed a formal application with the Board of Equalization requesting the house be exempted from property taxation because it was used purely and exclusively for carrying out the Church’s missionary work. The request for exemption was denied, a decision later upheld by an Administrative Law Judge and then by the Assessment Appeals…