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In re Vienna Baptist Church

Court of Appeals of North Carolina

June 2, 2015

IN THE MATTER OF: Vienna Baptist Church From the Decision of the Forsyth County Board of Equalization and Review Concerning the Taxation of Certain Real Property for Tax Year 2012

Heard in the Court of Appeals April 7, 2015

Editorial Note:

This Decision is not final until expiration of the twenty-one day rehearing period. [North Carolina Rules of Appellate Procedure 32(b)]

North Carolina Property Tax Commission, No. 13 PTC 153.

B. Gordon Watkins, III, for Forsyth County.

SMITH LAW GROUP, PLLC, by Matthew L. Spencer and Steven D. Smith, for appellant.

ELMORE, Judge. Judges GEER and DILLON concur.

OPINION

Appeal by appellant from order entered 23 June 2014 by the North Carolina Property Tax Commission. Heard in the Court of Appeals 7 April 2015.

ELMORE, Judge.

Vienna Baptist Church (" Appellant" ) appeals from the 23 June 2014 decision of the North Carolina Property Tax Commission denying Appellant's request for a tax exemption for 2012 pursuant to N.C. Gen. Stat. § 105-278.3.

Page 98

After careful consideration, we affirm.

I. Background

Appellant is a religious organization located in Forsyth County. In 2002, Appellant purchased a 28.85 acre tract of land located at 1831 Chickasha Drive (" the property" ), and has paid property taxes thereon ever since. There was no building on the property when Appellant purchased it. Appellant held its services at a nearby church located on Yadkinville Road. In 2011, Appellant began construction of a church building on the property. As of 1 ...


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