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BLACKWOOD BROS. EVANGELISTIC ASS'N v. STATE BD. OF EQUALIZATION

614 S.W.2d 364 (1980)

BLACKWOOD BROTHERS EVANGELISTIC ASSOCIATION and Gospel Music Church, Inc., Petitioner-Appellant, v. STATE BOARD OF EQUALIZATION, Respondent-Appellee.

Court of Appeals of Tennessee, Middle Section.

Permission to Appeal Denied March 9, 1981.

Attorney(s) appearing for the Case

A.G. Burkhart, Jr., Memphis, for petitioner-appellant.

David S. Weed and Charles L. Lewis, Asst. Attys. Gen., State of Tenn., Nashville, for respondent-appellee; William S. Leech, Jr., Atty. Gen., and Reporter, Nashville, of counsel.

Permission to Appeal Denied by Supreme Court March 9, 1981.

OPINION

CANTRELL, Judge.

The appellant claims its property located at 2327 Kirby Parkway in Memphis is exempt from ad valorem taxes because it qualifies as a "parsonage" under T.C.A. § 67-513. The State Board of Equalization denied the exemption and the Chancery Court affirmed after reviewing the action of the Board under the applicable provisions of T.C.A. § 4-5-117. We agree...

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