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<H1>Board nixes two of three exemptions for Moscow's Christ Church</H1><!--End Headline--><BR><!--Start Byline-->
<ADDRESS>Joel Mills [Lewiston Morning Tribune]</ADDRESS><!--End Byline-->
<P><!--Start Story-->MOSCOW -- Christ Church and New St. Andrews College will
start paying taxes on two of their properties in Moscow.
<P>Two of three properties owned by the church had been awarded tax-exempt
status in May, but Latah County commissioners Jack Nelson and Tom Stroschein,
acting as the county Board of Equalization, decided Monday morning two
properties did not qualify for the exemption.
<P>Anselm House and the portion of the college that contains a commercial bakery
were not used exclusively for religious or educational purposes and
commissioners denied their tax-exempt status.
<P>Moscow residents who brought the challenge to the exemptions, Rose Huskey and
Saundra Lund, presented the board with evidence they said proved the properties
were not used exclusively for religious or educational purposes.
<P>Nelson and Stroschein split on the third parcel, the south half of the
college.
<P>Nelson felt a bookstore there was similar enough to other tax-exempt
bookstores, like the University of Idaho's, to let the exemption stand. He did
express some reservations about some leased space in the basement of the
property but said he didn't have enough information about the leasing operation
to let it influence his decision.
<P>Stroschein wasn't concerned with the bookstore, either, but thought the
college's decision to not file as a nonprofit organization with the IRS, its
lack of academic accreditation and the basement leasing were enough to bring the
exemption into doubt.
<P>The tie vote between the two commissioners let the May exemption for that
property stand. Commission chairman Paul Kimmell recused himself from two
hearings last week and all deliberations because he is a member of Christ Church
and sits on the college's advisory board.
<P>"In May (New St. Andrews attorney) Greg Dickison said they had applied for
(accreditation), and it was assumed they received it," Stroschein said. "I hoped
we would see some proof Friday of that accreditation. But we didn't see it."
<P>The commissioners agreed that a million-dollar publishing operation based in
Anselm House, Canon Press, and the Zume bakery in the northern college property
were enough to reverse their earlier ruling.
<P>Nelson said he understood Idaho law's "all or nothing" stance on such
exemptions, but worried that the board's decision might open a can of worms. He
wondered whether a church that rents out its meeting hall for a wedding might
have its exempt status challenged, too.
<P>"I hope the state or the Legislature or whoever's in charge here will take a
look at this," Nelson said, adding there needs to be a more specific definition
of what uses of tax-exempt properties are allowed without threatening the
exemption.
<P>Only about a dozen people were present at the 8 a.m. meeting, a sharp
contrast to the two packed hearings last week. Christ Church and New St. Andrews
College have found themselves on one side of a huge cultural divide in this
traditionally liberal college town.
<P>On one side are old-line Moscow liberals who balk at the church's
anti-homosexual teachings and pastor Doug Wilson's downplaying of slave
suffering in the pre-Civil War south. They also worry openly about church
members getting involved in local politics.
<P>On the other side are the church members and college students who say they
are only trying to worship and learn in their own way, and have no designs on a
political and moral takeover of the town.
<P>"The whole protest was sort of a quaint and humorous small town way to avoid
the real issue," Canon Press manager and Christ Church elder Doug Jones said
Monday afternoon of what he called a "conflict between secularists and
Christians."
<P>"We don't think this is a big deal," Jones added. "We're not going to throw
up any giant protests." He said he did not know if the church and school would
take the ruling to the Idaho Board of Tax Appeals. That decision would be taken
up soon by church elders, he said.
<P>"Part of the weird thing here is that the decision was made without us even
being able to give a defense," Jones added. He acknowledged that the commission
was pressed for time since all the Board of Equalization decisions were due with
state tax officials by midnight Monday. But he wouldn't say if any perceived
breach of due process would be used as a defense if the decisions are appealed.
<P>Huskey and Lund were present at Monday's meeting, and smiled as the first two
exemptions were overturned.
<P>"We're delighted," Huskey said after the meeting. Lund said the pair would
petition the board again on the third exemption.
<P>New St. Andrews' attorney Greg Dickison was also present at Monday's meeting,
but left hurriedly once the votes were taken. He did not immediately return
calls to his office seeking comment.
<P>According to Latah County Assessor Steve Fiscus, Christ Church will pay
property tax of about $12,000 on Anselm House, which is valued at $528,430.
There is not a current appraisal of the New St. Andrews buildings.
<P>------
<P><I>Mills may be contacted at</I>
jmills@lmtribune.com</P></FONT></DIV></BODY></HTML>