Victory Christian Church 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.

• whether property is used for profit depends on the intent of the owner in using the property
• whether property is used for profit depends on the intent of the owner in using the property
• there is a presumption that no exemption is intended and the party claiming the exemption has the burden, of showing that the property clearly falls within the exemption; any debatable question is to be resolved in favor of taxation
• there is a presumption that no exemption is intended and the party claiming the exemption has the burden of showing that the property clearly falls within the exemption; any debatable question is to be resolved in favor of taxation

Source: CourtListener parenthetical corpus (CC0).