IN RE ASSESSMENT OF PROPERTY, ETC.

No. 33495.

202 Okla. 174 (1949)

211 P.2d 534

In re ASSESSMENT OF PROPERTY OF ZION EVANGELICAL LUTHERAN CHURCH OF OKLAHOMA CITY. SMITH, County Assessor, v. ZION EVANGELICAL LUTHERAN CHURCH.

Supreme Court of Oklahoma.

November 8, 1949.


Attorney(s) appearing for the Case

Warren H. Edwards, Co. Atty., and Fred L. Hoyt, Asst. County Atty., both of Oklahoma City, for plaintiff in error.

Monnet, Hayes & Brown, of Oklahoma City, for defendant in error.


GIBSON, J.

The question involved in this appeal is whether lots three (3) and four (4) in block two (2), Classen's Highland Parked Addition to Oklahoma City, owned by Zion Evangelical Lutheran Church, hereinafter referred to as appellee, were exempt from taxation for the year 1947.

Appellee contends that the lots in question during that year were used exclusively for religious purposes and therefore exempt from ad valorem taxation for that year under art....

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