Show ON CHURCH OWNED PROPERTY UNDER QUESTION Exemption May Not Ap- Ap Appl Apply Ap Ap- pl ply in Some Cases OPINION IS SOUGHT Deci Decision on May Affect Many Buildings Should property owned by churches hurches and not exclusively used for tor or religious worship or charitable purposes be taxed Deputy County Attorney Georgef George r. f r. r C Cannon Jr as legal adviser to the tie county commission has b been en eni i by the commission to give them hem a wrItten ritten Q opinion on this matt mater mat mat- t ter er r. r The question was vas brought up at t a meeting of the county commissIon commission com coin mission Friday morning the and the attorney at- at torney was asked to r tender render the at once nce as there is a matei matter matter mat- mat ter ei n now w before the board relating to o abatement of taxes on two parcels par- par eels els of property owned by the Rio Grande Baptist church in iii the westin west- west CI in- in sec section lor of Salt Lake City TAX TAS S ABATED The commission a few tew days ago or ordered dered the taxes on this property bated abated upon a petition from H. H J T. T FI Fitzgerald attorney for th the church on n the statement that the property I 1 It- It exclusively used for religious pur purposes ose Information has since been given Iven the ie board boar it was stated by Chairman Chairman Chairman Chair Chair- man E. E L. L Burgon that the prop- prop ert in question is vacant hence there here is a question as to its Us exclusive ive sive use for religious purposes The Jar 1 also directed the secretary sec see to write a a. letter to Mr Fitzg Fitz- Fitz g g. garald asking him to appear before the he board and discuss the matter In connection with consideration I of f this proposition Chairman Burgon Burgon Burgon Bur Bur- gon informed the board that certain persons whose names he did not had Informed him that the as a I board of or equalization ca t ra raw not complying ing with the coi str- str tullon and the statutes strictly in ranting granting exemption from t taxes to owned church owne property w which Is used sed for amusement purposes for rora a administration Purposes and not wholly for charitable purposes Mr Mc Burgon stated that the perSons per- per Sons who had talked to him had mentioned the Administration building building build- build ing ng of ot the L. L D. D S. S church and the Bishops Bishop's building as being samples or of f owned church-owned property which It was as contended were not used exclusively ex- ex elusively clu for religious or charitable purposes hence It was argued t they hey ey should be subject to taxation Attention was further directed to chapels and property owned by y churches which was used for or amusement purposes ald It was argued th that t such property does not come under the statute which ex exempts exempts ex- ex property used exclusively for religious purposes s or or exclusively tor tar charitable purposes Mr Burgon stat stated d that it had been his Impression that all property property property prop prop- erty owned by churches churche unless it were used for business purposes or I was simply vacant property was exempt from taxation and he thought hought If there were any question as to the tIle legal exemption of such sueh property this point should be set- set tIed so that the board of equall- equall ration could act as the law contemplates contemplates plates In such matters NO QUESTION Mr Cannon Informed Informed- the board off hand that there thele was no question ques ques- tl ti tion n in his mind but that the law did not nor contemplate the exemption of all property owned o by churches hut he declared the matter of de determining determining de- de term In In whether a piece of or property prop prop- arty erty owned by a church was subject sub sub- to taxation or not was entirely one o of fact which the board of equalisation would have to determine determine deter deter- mine mOine by investigation as to 10 the Ufe use I of th the property prop The Tho board lioard asked Mr 1 ir Cannon to tout put ut his hIs' op opinion nl In writing and to give hi his opinion on the matter o or of whether or not owned church d proPerty property prop proP- erty used for amus amusement ment and administration administration ad nd- ministration purposes is or Is is no not entitled to ex exemption under the I I law I II I |