church land

church land
Land belonging to the church or to an ecclesiastical corporation or body; more narrowly defined, for the purpose of a statutory exemption from taxation, as land upon which a church building stands and such land around the building as is required reasonably for convenient ingress and egress, light, air, parking for vehicles, and appropriate and decent ornamentation, but not lots adjacent to the church building, not reasonably needed for the convenient enjoyment of the building as a church, and leased for other purposes, or not used for any purpose. 51 Am J1st Tax § 615. See church property.

Ballentine's law dictionary. . 1998.

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