Wholistic Life Church, Inc. v. Christerson

CROW, Judge.

Plaintiff, Wholistic Life Church, Inc., filed this suit against two McDonald County officials: the assessor, Kenneth Christerson, and the collector, Cloteel Atkins. Plaintiff sought a declaratory judgment that the real estate it owns in McDonald County was exempt from taxation for the years 1994, 1995 and 1996. After an evidentiary hearing, the trial court ruled otherwise. Plaintiff appeals.

Before addressing Plaintiffs three points relied on, this court briefly mentions two procedural features of this case.

First, Plaintiff filed its notice of appeal in the Supreme Court of…