In Re Appeal of the Master's Mission

HUDSON, Judge.

The Master’s Mission (“TMM”) appeals a decision of the Property Tax Commission (the “Commission”) affirming the decision of the Graham Board of Equalization and Review (the “Board”) which found that 100 acres owned by TMM were exempt from ad valorem taxation, but 1,247 acres similarly owned were not exempt. We affirm.

TMM describes itself as a “training base” which “provides a unique setting for thorough and ‘hands on’ preparations for missions service.” In its brochure, TMM describes its operations as:

Our Technical curriculum teaches and develops skills necessary for opening and…