Old Time Gospel Hour, Inc. v. City of Lynchburg

By JUDGE WILLIAM W. SWEENEY

At issue is whether twenty-three parcels of land in the City of Lynchburg owned by Old Time Gospel Hour, Inc., are exempt from local real estate taxes. Originally, fifty-five properties with buildings thereon were claimed exempt but Old Time Gospel Hour, Inc. (hereafter referred to as "Old Time") now claims exemption for only twenty-three properties. The other thirty-two tracts are primarily undeveloped and rental properties.

Evidence was presented over a two-day period. Briefs have been filed, argument has been heard, and the case is mature for a decision. Efforts…