Four Quarters Interfaith Sanctuary of Earth Religion v. Bedford County Board of Assessment

OPINION BY

Judge LEAVITT.

Four Quarters Interfaith Sanctuary of Earth Religion (Taxpayer) appeals an order of the Court of Common Pleas of Bedford County (trial court) granting Taxpayer a partial tax exemption for two parcels of land it owns in Bedford County. The trial court held that because only portions of the property are used as actual places of worship, Taxpayer was entitled to a partial tax exemption. We affirm in part, reverse in part, and remand the matter to the trial court for further findings.

Background

Taxpayer is a religious organization of 350 members that owns land in Bedford…