First Korean Church of New York, Inc. v. Montgomery County Board of Assessment Appeals

OPINION BY

Judge COHN JUBELIRER.

In this case, First Korean Church of New York, Inc. (FKC), a non-profit entity, is seeking a property tax exemption under the principal place of religious worship, seminary, and charitable use exemptions to taxation provided for in The Fourth to Eighth Class County Assessment Law (the Law). 1

FKC acquired the property at issue in 1996. The property consists of two parcels totaling 33.85 acres (one parcel of 23.79 acres and one of 10.06 acres) that contain three structures (1 three-story and 2 two-story buildings) 2 that are being used as a place of worship, a…