Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

230.0000 CHURCH EXEMPTION

Annotation 230.0005

230.0005 Cafeteria Sales. That portion of a church property used as a cafeteria for churchgoers in attendance may be incidental to and reasonably necessary for church purposes. Charging for food is permissible so long as the property is exclusively used for exempt purposes and any income generated is not the result of intentional profit-making. C 1/25/1980.