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Church Camp Tax Exempt

532-acre camp used primarily for church purposes.

Appeal of Mount Shepherd Methodist Camp, 462 S.E.2d 229 (N.C. App. 1995)
Key point. Church campgrounds that are used primarily for religious purposes may be exempt from property tax, and this exemption may apply to undeveloped land that is part of the camp if it is integral to religious exercise.

A North Carolina court ruled that a 532—acre church camp was exempt from property taxation because it was used primarily for religious purposes.

A District of the United Methodist Church owns a 532—acre camp. Located on twenty—three acres of this land are a number of structures including cabins, bathhouses, recreational vehicle sites, camping areas, a petting zoo, ballfields, picnic shelters, parking lots, a chapel, and a lodge. There are approximately seven miles of trails passing throughout the property. One acre of the land is leased to the State of North Carolina. The timber on ...

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Posted:
  • September 1, 1996

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