Leggett v. Macon Baptist Ass'n, Inc.

Decision Date04 April 1974
Docket NumberNo. 28495,28495
PartiesJames A. LEGGETT et al. v. MACON BAPTIST ASSOCIATION, INC.
CourtGeorgia Supreme Court

Arthur K. Bolton, Atty. Gen., H. Perry Michael, Richard L. Chambers, Asst. Attys. Gen., Atlanta, Sell, Comer & Popper, E. S. Sell, Jr., Macon, for appellants.

Mincey & Kenmore, David L. Mincey, Sylvia G. Haywood, David L. Mincey, Jr., Macon, for appellee.

Syllabus Opinion by the Court

INGRAM, Justice.

The controlling issue to be decided in this case is whether the real property owned and used by the Macon Baptist Association, Inc., is a 'place of religious worship,' as that term is used in the Georgia Constitution and implementing statute, so as to exempt the Association from the payment of ad valorem taxes. The trial court determined, on motion for summary judgment, that the Association is exempt, and the taxing authorities have now brought that judgment here for review.

I

Article VII, Sec. I, Par. IV of the 1945 Constitution of Georgia (Code Ann. § 2-5404) authorizes the General Assembly to exempt from taxation 'places of religious worship or burial and all property owned by religious groups used only for residential purposes and from which no income is derived . . . all intangible personal property owned or irrevocably held in trust for the exclusive benefit of religious . . . institutions, no part of the net profit from the operation of which can inure to the benefit of any private person.' (Emphasis supplied.) The implementing statute found in Code Ann. § 92-201 uses the same language to exempt property of a religious institution from ad valorem taxation although neither specifically defines 'places of religious worship,' the provision under which the tax exemption is claimed in the present case. These broad provisions have been interpreted generally to mean, however, that, 'if the property is used primarily for either profit or purposes other than the operation of the institution, it is not exempt from taxes.' Church of God v. City of Dalton, 216 Ga. 659, 662, 119 S.E.2d 11, 13. We, therefore, draw from the Dalton decision the general rule that, in applying the exemption authorized by basic Georgia law to the facts in the individual case, we must look to the use of the property, not merely its ownership, and we must also look to the primary use of the property to determine whether it is exempt from taxation. In addition, we are mindful, in applying these principles, that all tax exemptions are to be strictly construed since taxation is the rule and exemption is the exception. Brandywine Townhouses, Inc. v. Joint City-County Board of Tax Assessors, 231 Ga. 585, 203 S.E.2d 222.

It is from this background that we proceed to the specific issue presented. Is the primary use of this property shown to be as a place of religious worship? The facts are not disputed and the trial court's clear and well-stated findings show the following:

'The Macon Baptist Association is served by an ordained Missionary Baptist Minister who is called to his position as Associational Missionary like other Baptist Pastors. He is furnished a pastorium like any other Baptist Pastor. No commercial activities of any kind are carried on by the Association, and none are conducted in its building. The Macon Baptist Association is supported by its 47 associated Baptist Churches with their 34,000 members, by voluntary contributions, and its facilities are available to all of its associated churches for group meetings, for committee and departmental work of the association, and to any interested group for religious and worship purposes. Other than the administrative work of the association, there is a pastor's conference held once and occasionally twice a quarter on a Monday afternoon, which is a religious service primarily for the fellowship and inspiration of the pastors of the associated churches, although laymen also attend, and the format includes prayer, the singing of hymns, the giving of testimonies, and the sermon. No business is transacted at the services. No religious service is conducted on Sunday mornings, but on Sunday afternoons various groups meet in the building and engage in worship, though this does not occur on every Sunday afternoon. Also, there are held in the buildings seminars promoting the work of the churches; meeting of heads of Women's Missionary Unions, Royal Ambassadors and Brotherhoods; conferences concerning day care nurseries, kindergartens, and senior citizen's clubs; and seminars for the American Baptist Theological Seminary for Negro ministers and laymen.

'The basic function of the Associational Missionary is coordination, training and promotion. He exercises these functions for the Association just as a pastor executes and carries out similar responsibilities as a minister in a local church. He also does personal counselling with individuals and has worship meetings with representatives of the Association.

'The Association has three employees. These include the Associational Missionary, his Secretary, and a week-day minister's consultant. In the performance of his administrative duties, the Associational Missionary visits churches, meets with various committees, counsels with pastors and other individuals with regard to church work, visits hospitals, especially with the ministers and their families and other people who may be within the leadership of the Associational structure, gets out communications and promotes all the missionary work of the Association. Records of the work performed are kept on file in the building.

'The building was formerly a 6-room residence purchased in 1969 and occupied by the Association in 1970. A partition was knocked out between two rooms and new lighting was installed, to form the chapel. This chapel occupies about 25 percent of the space in the building and is furnished with metal chairs, arranged in aisle form, hymn books, a Bible, a podium and a piano. In addition to the chapel, there is a kitchen, restrooms, closets, a study for the Associational Missionary, an office for his secretary, and an office for the week-day minister's consultant. The exterior has the outside appearance of a residence, with a carport and a parking area. It does not have a cross on it. Prior to moving into this building, the Association worked out from the Ingleside Baptist Church. The sign outside the building says, 'Macon Baptist Association Office.' Sunday-School and Church services, in the common every-day language of Protestants attending religious services, are not held in this building.'

II

We have said we have no authoritative definition of the words 'places of religious worship' under the law of Georgia. The phrase itself appeared the Georgia Constitution of 1877, but the debates of the constitutional convention thereon shed no light upon the framers' intended meaning of these words, and the subsequent inclusion of the same provision in later Constitutions similarly added no illumination to their meaning. Prior decisions of the two appellate courts of our State are helpful but also do not provide a specific definition of 'places of religious worship.' In Amorous v. State, 1 Ga.App. 313, 316, 57 S.E. 999, 1001, the Court of Appeals said (with reference to a criminal statute making it a misdemeanor to carry a weapon to a place of public worship)...

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16 cases
  • Maurer v. Young Life
    • United States
    • Colorado Supreme Court
    • September 18, 1989
    ...between use of property for religious worship and use of property for merely religious purposes ); Leggett v. Macon Baptist Ass'n. Inc., 232 Ga. 27, 205 S.E.2d 197 (1974) Thus, I would hold that the religious worship exemption applies to exempt only that property which is set aside, committ......
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    ...Ga. 558, 566(2), 212 S.E.2d 628 (1975); State v. Collett, 232 Ga. 668, 669, fn. 1, 208 S.E.2d 472 (1974); Leggett v. Macon Baptist Assn., 232 Ga. 27, 30(II), 205 S.E.2d 197 (1974); Speer v. Martin, 163 Ga. 535, 541, 136 S.E. 425 (1927) Wright v. Hardwick, 152 Ga. 302, 309(1), 109 S.E. 903 (......
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    • July 29, 2004
    ...System of Metro. Atlanta, 243 Ga.App. 64, 67(2), 532 S.E.2d 416 (2000); see also decided under former law Leggett v. Macon Baptist Assn., 232 Ga. 27, 205 S.E.2d 197 (1974); Gold Kist v. Jones, 231 Ga. 881, 885, 204 S.E.2d 584 (1974). Other than such burden to prove the exemption, the Board ......
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    ...Since taxation is the rule and exemption the exception, taxation statutes must be strictly construed. Leggett v. Macon Baptist Assn., 232 Ga. 27, 28, 205 S.E.2d 197 (1974). An exemption cannot be conferred unless it is clearly and distinctly shown that it was intended by the legislature. Go......
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