CHRIST CH. PENTECOSTAL v. STATE BD. OF EQ.

No. M2012-00625-COA-R3-CV

428 S.W.3d 800 (2013)

CHRIST CHURCH PENTECOSTAL. v. TENNESSEE STATE BOARD OF EQUALIZATION, et al.

Court of Appeals of Tennessee, at Nashville.

March 21, 2013.

Application for Permission to Appeal Denied by Supreme Court August 27, 2013.


Attorney(s) appearing for the Case

Kevin Theriot and Erik Stanley , Leawood, Kansas, and Frank Ingraham and Robert Pautienus , Brentwood, Tennessee, for the appellant, Christ Church Pentecostal.

Robert E. Cooper, Jr. , Attorney General and Reporter, William E. Young , Solicitor General, Mary Ellen Knack , Senior Counsel, for the appellees, Tennessee State Board of Equalization, Tennessee Assessment Appeals Commission and Robert E. Cooper, Jr., in his official capacity as Attorney General and Reporter for the State of Tennessee.

Saul Solomon , Lora Barkenbus and Emily Herring Lamb , Nashville, Tennessee, for the Metropolitan Government of Nashville and Davidson County.


OPINION

DAVID R. FARMER, J., delivered the opinion of the Court, in which HOLLY M. KIRBY, J., and J. STEVEN STAFFORD, J., joined.

This lawsuit concerns the extent to which a bookstore/café area and fitness center/gymnasium contained in a church family life center facility are exempt from property taxation under Tennessee Code Annotated § 67-5-212. The trial court upheld the determination of the State Board of Equalization and the Assessment Appeals...

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