ROAF, Judge.
Washington County Assessor Sue Phillips (assessor) appeals a circuit court finding upholding a tax exemption for the appellee Mission Fellowship Bible Church (church) for a building and the 1.05 acre tract of land that it sits on. On appeal, the assessor argues that the circuit court erred in finding that the property was not the property of the church's pastor, Rev. Jay D. Cole, and his wife, Thelma G. Cole, or in the alternative, that the church was...
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