AGO 81-013.

• Case Date: February 12, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-013. OPINION 81-13Date Issued: February 12, 1981 (AGO 81-13) Requested by: Charles D. Orvik, Pierce County State's Attorney - QUESTIONS PRESENTED - Whether land purchased by a church on which no church structure exists and on which no religious services have been held is eligible for a real estate tax exemption for any part of the year of purchase or any year subsequent thereto in which the conditions remain the same. Whether a church structure and related improvements constructed on two or less acres of ground entitle the larger remainder of the eight-acre tract owned by the church to be eligible for a real estate tax exemption. Whether the use by a church of more than two acres of land for religious purposes qualifies the land greater than two acres so used to be entitled for a real estate tax exemption. Whether section 57-02-14.1 of the North Dakota Century Code applies to a church property not located within the limits of a city.- ATTORNEY GENERAL'S OPINION - It is my opinion that land owned by a church on which no church structure exists, and on which no religious services have been held, does not qualify for a real estate tax exemption during the year of purchase or any subsequent year thereafter when the conditions remain the same. It is my further opinion that if a church does not use more than two acres of a larger eight-acre tract for religious purposes, then only so much of the larger tract as is used for religious purposes up to two acres shall be eligible for a real estate tax exemption. It is my further opinion that if a church uses real property in excess of two acres for religious purposes all the land so used even though it is in excess of two acres is eligible for a real estate tax exemption provided that the use of the real property by the church is reasonably necessary and that it is actually used exclusively for religious purposes. IV. It is my further opinion that the requirements of section 57-02-14.1, N.D.C.C., do not apply to real property owned by a church not within the limits of a city. - ANALYSIS - Section 5 of Article X (formerly Section 176) of the Constitution of the state of North Dakota provides that "property used exclusively for . . . religious . . . purposes shall be exempt from taxation." Section 57-02-08, N.D.C.C., supports the...