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Tax Exemption of Boarding School Dormitories

The Arkansas Supreme Court recently ruled on this issue.


• The Arkansas Supreme Court ruled that dwellings located on the grounds of a church-operated boarding school were not exempt from state property taxes. The Arkansas Conference of the Seventh Day Adventists operates a boarding school consisting of grades 9 through 12. Most of the students are members of the Seventh Day Adventist Church. The campus consists of a boys' dormitory, a girls' dormitory, a gymnasium, a maintenance building, a box factory, a duplex, and 12 single family dwellings that are rented to faculty and staff. A county tax commission determined that the 12 dwellings were not exempt from property taxation, and the Conference appealed. The Conference noted that state law exempts from taxation "school buildings and apparatus" and "grounds used exclusively for school purposes." The Conference claimed that the 12 dwellings qualified for exemption under these provisions since ...

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  • September 2, 1991

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