Tax Type
Property Tax
Description
National Shrine;Fee Charged to Enter Grounds;Operation of Farming and Cattle Raising Business
Topic
Exemptions
Date Issued
07-13-1972
A corporation which maintains a national shrine in memorial to Robert E. Lee does not lose its property tax exemption merely because it charges a small fee to enter the grounds. The fee does not amount to the operation of the shrine as a source of revenue or profit. However, property of the corporation on which a farming and cattle raising business is conducted is subject to the property tax. Since these activities are not within the corporation's purpose (maintaining a national shrine), the fact that no revenues or profits are produced is not significant.
Attorney General's Opinion