Colorado Tax Com'n v. Denver Bible Institute, 12959.

• Decision Date: 05 March 1934
• Docket Number: 12959.
• Parties: COLORADO TAX COMMISSION v. DENVER BIBLE INSTITUTE.
• Court: Colorado Supreme Court

30 P.2d 870

94 Colo. 402

COLORADO TAX COMMISSION v. DENVER BIBLE INSTITUTE.

No. 12959.

Supreme Court of Colorado

March 5, 1934

In Department.

Error to District Court, Jefferson County; Samuel W. Johnson Judge.

Action by the Denver Bible Institute, a corporation, against the Colorado Tax Commission. Judgment for plaintiff, and defendant brings error.

Affirmed.

Clarence L. Ireland, Atty. Gen., Fred A. Harrison, Deputy Atty. Gen and E. J. Plunkett, Asst. Atty. Gen. (John C. Vivian, of Golden, of counsel), for plaintiff in error.

H. A Davis, of Denver, for defendant in error.

BOUCK, Justice.

The Colorado tax commission brings here for review a judgment which was entered by the district court in favor of the Denver Bible Institute when the commission stood upon the general demurrer interposed by it to the institute's complaint and overruled by the court. The judgment orders a refund of 1929 taxes and the striking of the institute's property from the tax roll.

The case involves a claim of exemption from taxes.

In its complaint the institute alleges that it is a corporation not for profit, organized 'to establish and maintain a bible institute for the instruction and training of Christian men and women in the knowledge of the Word of God, and in effective service for Christ; to conduct evangelistic services and extension work, consisting of institutes, bible classes, neighborhood visitations, colportage and publication work; to possess, purchase and maintain a building, or buildings, house or houses, for religious worship; to erect and maintain buildings for the purposes of assembly and instruction, and for the residence, occupancy and accommodation of the officers and employees of said Institute and of ministers, instructors, students, and all persons in anywise received into, sympathetic with, employed by, or associated with, or in said Institute or in its work of ministrations, or in anywise in connection with the carrying out of the objects and purposes of this corporation; to acquire, own, hold, use and enjoy any and all of the property, both real and personal, owned or held by said corporation.' The complaint further alleges that the institute purchased certain specified real estate in Jefferson county, Colo., to carry out its corporate purposes including a certain tract used exclusively as a recreation resort for the teachers and students of said institute; that it proceeded at intervals during the years 1928, 1929, and 1930 to improve its said real estate by erecting certain buildings thereon adapted to the uses objects, and purposes aforesaid; that all said property has been used solely and exclusively for religious worship, for the aforesaid instruction and training of men and women, and for charitable purposes only, and absolutely without either private or public profit. The complaint also alleges the presentation on November 5, 1929, by the institute to the board of county commissioners of Jefferson county, of a petition which stated in substance the above related facts and the alleged fact that taxes had been assessed against the institute's property for the years 1928 and 1929, and which prayed that the taxes so assessed by abated and the institute thereafter exempted from payment of taxes. Additional...