Taft Church of Evangelical Church of North America v. Department of Revenue

CARL N. BYERS, Judge.

As may be discerned from the facts, there is some uncertainty, if not confusion, surrounding the assessment and taxation of property which taxpayer claims is exempt.

Taxpayer is a long-established church which has, for over 50 years, owned property exempt from property taxation. Taxpayer owns 1.747 acres of land improved with a church, a parsonage, and parking lot. From 1963 to 1983 only the parsonage and the .23 acres upon which it was situated were taxable. Taxpayer alleges that in 1983, the assessor added 1.42 acres of previously exempt property to the tax rolls,…