Tax Type
Property Tax
Description
Charitable Exemption;Scope of Exemption
Topic
Property Subject to Tax
Date Issued
09-29-1967
Land owned by the Salvation Army would be considered exempt if there are buildings on the land and these buildings are used for lodge or religious purposes, or for meetings rooms. Adjacent land as may be necessary for convenient use of the buildings is also exempt. The entire acreage would, therefore, not be exempt. The adjacent land may include a reasonable area, about one acre, set aside for parking and possibly another acre for convenient use of the buildings.
Attorney General's Opinion