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GENERAL CONFERENCE, CHURCH OF GOD v. CARPER

No. 27063.

557 P.2d 832 (1976)

GENERAL CONFERENCE OF the CHURCH OF GOD—7TH DAY, a not-for-profit corporation, Plaintiff-Appellant, v. Raymond E. CARPER, Property Tax Administrator, Division of Property Taxation, and Board of Assessment Appeals, State of Colorado as a board and the Individual members thereof, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

December 6, 1976.

Attorney(s) appearing for the Case

Reynard, Dorwart & Booms, P. C., Denver, for plaintiff-appellant.

J. D. MacFarlane, Atty. Gen., Jean E. Dubofsky, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Mary J. Mullarkey, First Asst. Atty. Gen., Denver, for defendants-appellees.

PRINGLE, Chief Justice.

This appeal is from a judgment of the Denver District Court affirming a ruling of the Board of Assessment Appeals holding that property in Colorado held by the General Conference of the Church of God—7th Day was not entitled to an exemption from property taxes. We reverse and remand for further consideration.

The record before us shows that the General Conference of the Church of God—7th Day (hereinafter called the Conference...

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