§105‑278.5. Real and personal property of religious educationalassemblies used for religious and educational purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building or for the religious educational programsof the owner, shall be exempted from taxation if:
(1) Owned by a religiouseducational assembly, retreat, or similar organization;
(2) No officer,shareholder, member, or employee of the owner, or any other person is entitledto receive pecuniary profit from the owner's operations except reasonablecompensation for services; and
(3) Of a kind commonlyemployed in those activities naturally and properly incident to the operationof a religious educational assembly such as the owner; and
(4) Wholly andexclusively used for
a. Religious worship or
b. Purposes ofinstruction in religious education.
(b) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets the subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(c) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(d) Personal propertyowned by a religious educational assembly, retreat, or similar organizationshall be exempted from taxation if it is exclusively maintained and used inconnection with real property granted exemption under the provisions ofsubsection (a) or (b), above. (1973, c. 695, s. 4.)
§105‑278.5. Real and personal property of religious educationalassemblies used for religious and educational purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building or for the religious educational programsof the owner, shall be exempted from taxation if:
(1) Owned by a religiouseducational assembly, retreat, or similar organization;
(2) No officer,shareholder, member, or employee of the owner, or any other person is entitledto receive pecuniary profit from the owner's operations except reasonablecompensation for services; and
(3) Of a kind commonlyemployed in those activities naturally and properly incident to the operationof a religious educational assembly such as the owner; and
(4) Wholly andexclusively used for
a. Religious worship or
b. Purposes ofinstruction in religious education.
(b) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets the subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(c) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(d) Personal propertyowned by a religious educational assembly, retreat, or similar organizationshall be exempted from taxation if it is exclusively maintained and used inconnection with real property granted exemption under the provisions ofsubsection (a) or (b), above. (1973, c. 695, s. 4.)
§105‑278.5. Real and personal property of religious educationalassemblies used for religious and educational purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building or for the religious educational programsof the owner, shall be exempted from taxation if:
(1) Owned by a religiouseducational assembly, retreat, or similar organization;
(2) No officer,shareholder, member, or employee of the owner, or any other person is entitledto receive pecuniary profit from the owner's operations except reasonablecompensation for services; and
(3) Of a kind commonlyemployed in those activities naturally and properly incident to the operationof a religious educational assembly such as the owner; and
(4) Wholly andexclusively used for
a. Religious worship or
b. Purposes ofinstruction in religious education.
(b) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets the subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(c) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(d) Personal propertyowned by a religious educational assembly, retreat, or similar organizationshall be exempted from taxation if it is exclusively maintained and used inconnection with real property granted exemption under the provisions ofsubsection (a) or (b), above. (1973, c. 695, s. 4.)
