Defenders of the Christian Faith v. Board of County Commissioners

The opinion of the court was delivered by

Foth, C.:

This is a tax grievance proceeding in which the appellant landowner sought to have all or part of a building declared exempt from taxation by the board of tax appeals. The board denied any relief, the district court did likewise, and the landowner has appealed to this court.

The determinative issue is whether the owner of a multistoried building, part of which is concededly used for commercial purposes, is entitled to a partial exemption from ad valorem taxes for that part of the building which is arguably used exclusively for religious or…