East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Supervisor of Assessments

The East Coast Conference of the Evangelical Covenant Church of America, Inc., et al., appellants, take this appeal from an order of the Circuit Court for Prince George’s County, reversing the order of the Maryland Tax Court, which had granted a tax exemption under Art. 81, § 9 (c), to certain real property owned by the Conference. The single question presented in this appeal is one of statutory construction — whether the “parsonage” tax exemption found in Art. 81, § 9 (c), includes any property owned by a church and used exclusively as a residence by a pastor, whether or not there is an…