Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

240.0000 CHURCH PARKING AREA EXEMPTION

Annotation 240.0005

240.0005 Fundraising Activities. A church's use of its parking area for the commercial purpose of selling barbecue dinners disqualifies the property from the exemption. The church's barbecue dinner sales indicated a commercial or business purpose because (1) the sales were scheduled on a regular basis for a period of several months, (2) a fixed price was charged per dinner, (3) delivery service was available, and (4) sales were advertised in the local newspaper and on signs near the freeway. C 1/27/1998.