Freeman v. St. Andrew Orthodox Church, Inc.

Opinion of the Court by

Justice CUNNINGHAM.

“Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s.” Matthew 22:21 (King James).

This cogent principle, set down over 2,000 years ago, is precisely the issue with which we now struggle in interpreting Section 170 of the Kentucky Constitution. It states in pertinent part: “There shall be exempt from taxation ... real property owned and occupied by, and personal property both tangible and intangible owned by, institutions of religion ...” (emphasis added).

St. Andrew Orthodox Church, Inc. (hereinafter St.…