COMMUNITY INVOLVED IN SUSTAINING AGRICULTURE vs. BOARD OF ASSESSORS OF DEERFIELD

Mass.  Appeals Court, 13-P-1050, November 10, 2014: Agricultural buy-local organization exempt from real estate tax.

On appeal from the state’s Appellate Tax Board, the court held that Community Involved In Sustaining Agriculture (CISA) is entitled to exemption from local property tax on land it owns and occupies for its programs. At issue was whether the dominant purpose [...]

Rocky Mountain Christian Church v Boulder County

United States Court Of Appeals Tenth Circuit, No. 09-1188, May 17, 2010
The court upheld a jury verdict that denial of the church’s special use application to build an additional 130,200 SF in an area designated as agricultural lands of importance in Agricultural Districts violated the “equal terms” and “unreasonable limitations” provisions of the Religious Land Use [...]