An Indiana state tax court held that a duplex owned by the state conference of the Seventh Day Adventists did not qualify for the exemption of parsonages under state law.
The exemption was available only if the parsonage is actually used to house a minister, and the evidence was not clear that this was the exclusive use of the conference-owned duplex. The court did acknowledge that the duplex might qualify for exemption under another statutory provision exempting any property used for religious purposes, and accordingly remanded the case to the trial court for further consideration. Seventh-Day Adventists v. Board of Tax Commissioners, 512 N.E.2d 936 (Ind. Tax 1987)
