First Church of Nazarene, Inc. v. Tax Assessor

JACK A. FALK, Circuit Judge.

This cause came on to be heard on plaintiffs’ motion for summary judgment.

The court finds from the pleadings and affidavits on file, that there is no genuine issue of material fact and that, as a matter of law, plaintiffs’ property is entitled to a partial exemption from ad valorem taxes for 1972.

Plaintiffs are seeking total exemption from ad valorem taxation for 1972. The subject real property is owned by the First Church of the Nazarene. It comprises the church’s former house of worship and underlying land. As of the taxing date, the subject property was leased…