North American Old Roman Catholic Diocese v. Havens

• Decision Date: 21 November 1932
• Docket Number: 30132
• Citation: 144 So. 473,164 Miss. 119
• Court: Mississippi Supreme Court
• Parties: NORTH AMERICAN OLD ROMAN CATHOLIC DIOCESE v. HAVENS, Sheriff and Tax Collector

144 So. 473

164 Miss. 119

NORTH AMERICAN OLD ROMAN CATHOLIC DIOCESE v. HAVENS, Sheriff and Tax Collector

No. 30132

Supreme Court of Mississippi

November 21, 1932

Division B

TAXATION. Church property not being absolutely exempt from taxation injunction was not proper method to determine exemption (Code 1930, sections 3108 (a), 3165, 3166, 4169).

Since under Code 1930, section 3108, church property was subject to taxation unless it was being used for religious or charitable purposes, the owner of the property was required to appear at meeting of board of supervisors fixed by law in which notice was given by publication that the board would hear objections to assessments, and if at such meeting property was assessed for taxation, appeal should be taken to circuit court where the case might be tried de novo.

HON. D M. RUSSELL, Chancellor.

APPEAL from chancery court of Harrison county, HON. D. M. RUSSELL Chancellor.

Suit by the North American Old Roman Catholic Diocese against J. W. Havens, sheriff and tax collector. Judgment of dismissal, and plaintiff appeals. Affirmed.

Affirmed.

Mize, Mize & Thompson, of Gulfport, for appellant.

Our position is, first, as a matter of right, the church property was entitled to exemption under the allegations of a bill, that it was used solely and exclusively for religious and charitable purposes, within the meaning of the statute, and secondly that if any notice was necessary to be given the board of supervisors the three letters which were sent by the church making its claim for exemption were sufficient, as well as the petition which was filed.

Sec. 4169 of the Code of 1930, provides what property a religious society, ecclesiastical body, or congregation may hold and own at any one place.

The section providing what property shall be exempt from taxation is Sec. 3108 of the Mississippi Code of 1930, sec. D.

The very language of the above statute leaves no discretion with the board of supervisors or any other person as to whether or not the property is exempt. The only qualification is that it shall be such property as is permitted to be owned by an ecclesiastical corporation or body, under the conditions imposed.

McHenry Baptist Church v. John O. McNeal, 86 Miss. 22, 38 So. 195.

The case of City of Laurel v. Weems, 56 So. 451, absolutely negatives the idea of the necessity of any adjudication by the board of supervisors or other corporate body before the exemption shall attach. This case held, and properly so, that taxes which were incurred and accrued prior to the municipality subsequently acquired title, that is to say, the subsequent acquisition of title to the property by the city freed it of all back taxes. In this case, religious institutions and societies, etc., are placed in the same category as the exemption of municipalities from taxation, and the court, in its opinion, discuss it in this way.

The exemption arises as a matter of law and by operation of law, in the same manner as would a homestead exemption or an exemption by a municipality from paying state or county taxes on property which it has acquired.

State v. Dutton, 78 So. 146.

Even assuming that we are wrong in our position, certainly the board of supervisors had ample notice, and in their failure and neglect to pass upon the petition of the appellant it was placed in a position of having its property sold for taxes and could not have protected itself by going through the ordinary procedure of law because of lack of time, and certainly the injunction route was the proper route to have taken and has been recognized by this court as being a right and protection which can be enforced in equity.

Central Methodist Church v. City of Meridian, 126 Miss. 780, 89 So. 650.

O. J. Dedeaux, of Gulfport, for appellee.

We admit that church property is exempted from taxation as a matter of right but not automatically.

Before the property of a church is exempted from taxes the board of supervisors has to pass on the proposition whether or not it is a good faith church, or whether it is an organization formed to evade taxes; it has to pass on the question of whether or not the church has a colony or society, organized according to the requirement of our statute, occupying the property; it has to pass on the question of whether or not it is being used exclusively for church purposes or whether it is being used for revenue.

It is our contention that under our scheme of laws of exemptions are granted and assessments corrected under certain statutes.

Sec. 3145, Code of 1930, provides that it is the duty of the tax assessor to assess all the property.

Sec. 3165, Code 1930, provides that the board of supervisors shall hold a meeting on the first Monday of August to hear and determine all exceptions filed to the assessment roll.

Sec. 3166, Code of 1930, provides that persons dissatisfied with the assessment may, at such August meeting present objections, in writing, filed with the clerk of the board. And all persons who fail to file objections shall be precluded from questioning its validity after its final approval by the board of supervisors or by operation of law.

The objection must be filed in writing with the board or the assessment must stand.

Adams Co. v. Rank of Commerce in Liquidation, 128 So. 110.

An exemption from taxation will never be presumed and the burden is on the one claiming such an exemption to establish clearly his right thereto.

Sheriff v. Jones, 103 So. 773.

It is our contention that after the tax assessor has placed the property on the assessment roll a protest or a petition for exemption filed, in writing, with the board of supervisors at the August meeting, is a prerequisite to getting the exemption.

OPINION

Ethridge, P. J.

The appellant is a private ecclesiastical corporation, and purchased certain property in Harrison county, Mississippi and filed a bill in the chancery court of Harrison county to enjoin the sheriff and tax collector from collecting taxes upon said property, alleging in the bill that said property was acquired exclusively for religious purposes, and that on each lot was a house used for such purpose....