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IN RE APPEAL OF CHURCH OF YAHSHUA

No. COA02-1005.

584 S.E.2d 827 (2003)

In the Matter of APPEAL OF THE CHURCH OF YAHSHUA, The Christ at Wilmington from the decision of the Pender County Board of Equalization and Review concerning property tax exemption for tax year 2000.

Court of Appeals of North Carolina.

September 2, 2003.

Attorney(s) appearing for the Case

The Church of Yahshua the Christ at Wilmington, pro se, appellant.

Robert H. Corbett for Pender County, appellee.

GEER, Judge.

This appeal arises under N.C. Gen.Stat. § 105-278.3(a) (2001), which exempts from property tax "[b]uildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building" to the extent the property is used "for religious purposes...." Appellant, The Church of Yahshua The Christ at Wilmington ("the Church"), challenges a decision of the North Carolina Property Tax Commission. The church...

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