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...
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