AGO 81-058.

• Case Date: June 11, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-058. OPINION 81-58Date Issued: June 11, 1981 (AGO 81-58) Requested by: Cynthia A. Rothe Cass County State's Attorney- QUESTION PRESENTED - Whether a residence owned by a church and rented by a nonprofit corporation for use as a halfway house qualifies as property exempt from taxation under subsection 8 of section 57-02-08 of the North Dakota Century Code.- ATTORNEY GENERAL'S OPINION - It is my opinion that a residence owned by a church and rented by a nonprofit corporation for use as a halfway house does not qualify as property exempt from taxation either under subsection 8 of section 57-02-08, N.D.C.C., or other exemption provisions in the law. - ANALYSIS - Subsection 8 of section 57-02-08, N.D.C.C., provides an exemption from taxation for property belonging to an institution of public charity and used by it for public charity. The claimant of an exemption for property under this subsection therefore must both own the property and use it for public charity. Although it appears that the nonprofit corporation is using the residence it rents for public charity, it cannot establish its claim to the exemption because it does not own the property. Y.M.C.A. of North Dakota State University v. Board of County Commissioners, 198 N.W.2d. 241 (N.D. 1972). If the exemption for the residence is claimed by or on behalf of the church...