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WESTVIEW BAPTIST CHURCH v. REMBERT

0490

286 S.C. 30 (1985)

331 S.E.2d 382

WESTVIEW BAPTIST CHURCH, formerly known as Glen Terrace Baptist Church, Appellant, v. Bishop, S.K. REMBERT, Chairman of the Charleston County Tax Exempt Board, T.T. Mappus, Thomas P. Lesesne, III, Charlotte Humphries and Bernice Robinson, members, Pauline S. Koger, ex-officio member and the South Carolina Tax Commission of whom the South Carolina Tax Commission is, Respondent.

Court of Appeals of South Carolina.

Decided June 5, 1985.

Attorney(s) appearing for the Case

Clyde H. Turner, Charleston, for appellant.

Atty. Gen. T. Travis Medlock, Deputy Atty. Gen. Joe L. Allen, Jr. and Asst. Atty. Gen. Ronald W. Urban, Columbia, for respondent.

Heard April 15, 1985.

Decided June 5, 1985.

SHAW, Judge:

The questions raised by this appeal concern (1) the viability of the Charleston County Tax Exempt Board, (2) the authority of the Board to revoke tax-exempt status, and (3) the accuracy of the Board's determination land owned by appellant Westview Baptist Church is not exempt. The Board first granted and then revoked the church property's exemption status. Respondent South Carolina Tax Commission...

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