Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 230.0031

230.0031 Non-Church Uses. The use of church-owned property for a "Center For Christian Counseling," although sanctioned by the church, does not qualify for exemption where decisions or actions relating to client care are not subject to review by the church, the center's daily operations are beyond control of the church, and the counselors receive remuneration comparable to that received by private practitioners. C 4/28/1982.