Legal Opinion
In Re the Appeal of Worley
Court of Appeals of North Carolina
Decided March 21, 1989No. 8810PTC549PublishedCited by 12 opinions
1Opinion of the Court
BECTON, Judge.
Beacon Baptist Church and Alamance County appeal from a Property Tax Commission decision denying tax exemption for a 5.29-acre parcel of land owned by the church. (Appellants do not challenge that part of the decision granting an exemption for the church’s remaining property.) Appellants contend that the parcel in dispute was tax exempt because it was “wholly and exclusively used for religious purposes,” as required by statute. We agree, and reverse the challenged portion of the Commission decision.
I
In 1986, Beacon Baptist Church sought a “religious purposes” exemption from ad…
2Cases cited11 opinions
- Harrison v. . Guilford CountySupreme Court of North Carolina · 1940
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
- Assessors of Quincy v. Cunningham FoundationMassachusetts Supreme Judicial Court · 1940
- In Re Appeal of the Forsyth County Tax Supervisor Regarding Certain Property Owned by Wake Forest UniversityCourt of Appeals of North Carolina · 1981
- Order Minor Conventuals v. LeeAppellate Division of the Supreme Court of the State of New York · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re the Appeal of Southeastern Baptist Theological Seminary, Inc.Court of Appeals of North Carolina · 1999
- North Carolina Baptist Hospitals, Inc. v. CrowsonCourt of Appeals of North Carolina · 2003
- In Re Appeal of the Church of Yahshua the Christ at WilmingtonCourt of Appeals of North Carolina · 2003
- In Re the Appeal of the Maharishi Spiritual Center of AmericaCourt of Appeals of North Carolina · 2002
- In Re Appeal of the Master's MissionCourt of Appeals of North Carolina · 2002
7 more not listed; retrieve them via the Exa API.