Foundation of Human Understanding v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding exempt portions of a ranch devoted to and actually used for religious purposes
• holding portions of a ranch that were actually used for religious purposes were exempt.
• finding building’s use “fulfills many of the functions of the churches of more traditional religions”
• discussing religious purpose stated in articles as prima facie evidence of corporation’s religious character
• caretaker not required to live next to church to prevent vandalism and take phone calls
• although forestland qualification not at issue, evidence showed designated forestland was component of “park-like sanctuary for spiritual and work therapy”

Source: CourtListener parenthetical corpus (CC0).