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Indiana Church Wins Tax Exemption Appeal

By Howard M. Friedman

St. George Serbian Orthodox Church in Schererville, Indiana has prevailed in the Indiana Tax Court in its attempt to obtain a religious purposes tax exemption for a Cultural Center it built in 2001. In Lake County Property Tax Assessment Board of Appeals v. St. George Serbian Orthodox Church, (IN Tax Ct., May 7, 2009), the court rejected the county's contention that the facility is merely a banquet hall. Evidence showed the Cultural Center was used for religious purposes 63% of the time. In a companion decision, St. George Serbian Orthodox Church v. Lake County Property Tax Assessment Board of Appeals, (IN Tax Ct., May 7, 2009), the Indiana Tax Court held that a non-code statutory provision, apparently enacted solely to apply to St. George's case, cured any questions of the timeliness of St. George's application for an exemption. Today's Gary (IN) Post Tribune reports that taxes, penalties and fees totalling $470,599 were at issue in the case for the 3-year period covered by the decisions.

Full post as published by Religion Clause on June 11, 2009 (boomark / email).