Legal Opinion
Blackwood Bros. Evangelistic Ass'n v. State Board of Equalization
Court of Appeals of Tennessee
Decided December 19, 1980PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CANTRELL, Judge.
The appellant claims its property located at 2327 Kirby Parkway in Memphis is exempt from ad valorem taxes because it qualifies as a “parsonage” under T.C.A. § 67-513. The State Board of Equalization denied the exemption and the Chancery Court affirmed after reviewing the action of the Board under the applicable provisions of T.C.A. § 4-5-117. We agree with the action of the lower court and the Board.
The subject property is the home of Reverend Cecil Blackwood, the executive or chief minister of the Church known as the Blackwood Brothers Evangelistic Association and…
2Cases cited4 opinions
- City of Nashville v. State Board of EqualizationTennessee Supreme Court · 1962
- Harmon v. North Pacific Union Conference Ass'n of Seventh Day AdventistsAlaska Supreme Court · 1969
- George Peabody College for Teachers v. State Board of EqualizationTennessee Supreme Court · 1966
- East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Supervisor of AssessmentsCourt of Special Appeals of Maryland · 1978
3Cited by8 opinions
- Ada County Assessor v. Roman Catholic Diocese of BoiseIdaho Supreme Court · 1993
- Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Ada CountyIdaho Supreme Court · 1993
- Indiana Ass'n of Seventh-Day Adventists v. State Board of Tax CommissionersIndiana Tax Court · 1987
- Metropolitan Government of Nashville & Davidson County v. Tennessee State Board of EqualizationTennessee Supreme Court · 1991
- First Presbyterian Church of Chattanooga v. Tennessee Board of EqualizationCourt of Appeals of Tennessee · 2003
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