Evangelical Covenant Church of America v. City of Nome

AREND, Justice.

This is an appeal by the Evangelical Covenant Church of America, hereinafter designated “Covenant Church,” and its subsidiary Arctic Broadcasting Association, hereinafter referred to as “Arctic,” from a judgment of the superior court in effect denying them exemption from certain ad valorem and sales taxes imposed by the appellee, the City of Nome. Both appellants are Illinois corporations, operating at Nome, Alaska.

Covenant Church, as plaintiff below, filed a complaint in the superior court against the City of Nome for the recovery of taxes paid under protest in 1959 and 1960,…