Broadway Christian Church v. Commonwealth

• Decision Date: 08 January 1902
• Citation: 112 Ky. 448,66 S.W. 32
• Parties: BROADWAY CHRISTIAN CHURCH v. COMMONWEALTH et al. [1] TRUSTEES OF BROADWAY CHRISTIAN CHURCH v. GROSS.
• Court: Kentucky Court of Appeals

66 S.W. 32

112 Ky. 448

BROADWAY CHRISTIAN CHURCH v. COMMONWEALTH et al. ^[1]

TRUSTEES OF BROADWAY CHRISTIAN CHURCH v. GROSS.

Court of Appeals of Kentucky.

January 8, 1902

Appeals from circuit court, Fayette county.

"To be officially reported."

Action by the commonwealth against the Broadway Christian Church to recover taxes, consolidated with an action by the trustees of the Broadway Christian Church against E. T. Gross to enjoin the collection of taxes. Judgment for plaintiff in the former action, and for defendant in the latter action, and the Broadway Christian Church and the trustees of that church appeal. Affirmed.

Morton & Darnall, for appellants.

J. D. &amp G. R. Hunt, for appellees.

HOBSON J.

The Broadway Christian Church, of Lexington, Ky. owns a lot in that city, not exceeding one-half acre in quantity, on which is erected a house for religious worship, and also a parsonage. The parsonage was not occupied by the minister but was rented out. The minister owned another house in Lexington, in which he resided; and, by an arrangement between him and the trustees of the church, the parsonage was rented out, and the rent paid to him. The parsonage was assessed for taxation while it was thus used. The sheriff who had the taxes in his hands for collection, began the first of these actions by a proceeding under section 4184 Ky. St., garnishing the tenant of the property and the treasurer of the church. Thereupon the trustees of the church filed the second action, enjoining the sheriff from collecting the taxes on the ground that the property was exempt from taxation. The circuit court held that the property was not exempt, and the church has appealed.

By section 174 of the constitution, all property, whether owned by natural persons or corporations, shall be taxed in proportion to its value, unless specifically exempted. Exemptions from taxation are regulated by section 170, which is as follows: "There shall be exempt from taxation public property used for public purposes; places actually used for religious worship, with the grounds attached thereto and used and appurtenant to the house of worship, not exceeding one-half acre in cities or towns, and not exceeding two acres in the country; places of burial not held for private or corporate profit, institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education; public libraries, their endowments and the income of such property as is used exclusively for their maintenance; all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of any religion, with not exceeding one-half acre of ground in towns and cities and two acres of ground in the country appurtenant thereto; household goods and other personal property of a person with a family, not exceeding two hundred and fifty dollars in value; crops grown in the year in which the assessment is made and in the hands of the producer; and all laws exempting or commuting property from taxation other than the property above mentioned shall be void. The general assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location." It is insisted for the church that the parsonage is exempt under this section, on two grounds: First, places actually used for religious worship, with the grounds attached thereto, and appurtenant to the house of worship, not exceeding one-half acre in cities and towns, are not to be taxed; second, all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of any religion, are exempt.

1. The first ground has been often passed upon by the court under provisions substantially the same as that quoted. The use of the property, and not the ownership, determines the question of exemption. Vail v. Beach, 10 Kan. 214. Business houses erected on the church lot and rented out are not exempt. Orr v. Baker, 4 Ind. 86. Parsonages are not exempt, although erected on a portion of the church lot which...