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<DIV>Mike et. <SPAN class=correction id="">al</SPAN>.</DIV>
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<DIV>Thanks for your clarification about property taxation in Moscow. Perhaps the tax exempt status of <SPAN class=correction id="">NSA</SPAN> is a separate leg<SPAN class=correction id="">al</SPAN> issue from the <SPAN class=correction id="">CBD</SPAN> zoning code. But nonetheless I know of property tax paying citizens in Moscow who view the expansion of tax exempt entities in the downtown core, which does feature some rather expensive property (for Moscow), as a cause for concern. The expansion of such entities means other property tax paying citizens in effect pay for certain <SPAN class=correction id="">publicly</SPAN> funded services that the tax exempt entities are not paying for. </DIV>
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<DIV>I think the logic of this involves the idea that a tax exempt entity is doing some "good" for the community that somehow offsets the fact they are not paying property tax. You listed museums, art galleries and public offices. There may be disagreement on the "good" some of these entities do that justifies their tax exemption, but the assumption is made they are doing a "good" which offsets the fact they are not paying property tax. </DIV>
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<DIV>The tax exempt status of religious entities has traditionally been viewed, I think, with this kind of logic in mind. Religion is not a profit oriented business, but an institution that provides for an important human need, thus the tax exemption. Of course the tax ex<SPAN class=correction id="">em</SPAN>pt status of many<SPAN class=correction id=""> c</SPAN>hurches in the USA is very controversial wit<SPAN class=correction id="">h </SPAN>the political activism inherent in their conduct, political activity which is not supposed to be happening with the granting of their tax exemption as a religious entity.</DIV>
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<DIV>If you have studied this issue, you know that in some cities in the USA there have been restrictions placed upon how much property can be placed into tax <SPAN class=correction id="">exempt</SPAN> status due to association with a religion. I think in part this is just simple economics. The cities cannot afford to place a large bulk of valuable property into a property tax exempt status.</DIV>
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<DIV>Moscow may not have had to face such a problem, but we do not know the future.</DIV>
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<DIV>Thanks for your input.</DIV>
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<DIV>Ted <SPAN class=correction id="">Moffett</SPAN></DIV> <BR>-----Origin<SPAN class=correction id="">al</SPAN> Message-----<BR>From: Michael <SPAN class=correction id="">Curley</SPAN> <curley@turbonet.com><BR>To: editor@lataheagle.com; vision2020@moscow.com; Tbertruss@aol.com<BR>Sent: Mon, 23 May 2005 14:20:32 -0700<BR>Subject: Re: [<SPAN class=correction id="">Vision2020</SPAN>] Doing <SPAN class=correction id="">Kai</SPAN>'s work for him<BR><BR>
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<DIV class=AOLPlainTextBody id=AOLMsgPart_0_7350cb80-48a2-44fc-ae8c-594d4861a2c4><PRE><TT>Ted and Kai:
As a <SPAN class=correction id="">PS</SPAN> to my prior post to Kai, I would add:
I don't think the issues have anything to do with tax status. In
fact <SPAN class=correction id="">NSA</SPAN> is income tax exempt, but the building has been ruled to be
taxable for <SPAN class=correction id="">Latah</SPAN> County property tax purposes.
Many uses are permitted downtown (and elsewhere in town) that are tax-
exempt. The alternative high school is tax exempt. Museums, art
galleries, and public offices--all allowed downtown--might be tax
exempt (from both income and property taxes).
It doesn't matter where a tax exempt entity locates as far as taxes
are concerned (except perhaps in the Research Technology Office
zone). If a public library occupies a $1 million building, it
doesn't matter if it's downtown or somewhere else in the city that it
is legally permitted. The city "loses" (actually, just does not
collect) the same amount of property tax either way. The city does
not receive any sales tax from any entity, nor of course, any income
tax.
Again, I do not know what was in the heart of each Council member at
the time the downtown zoning code was passed, but it makes sense to
me that the distinction between commercial schools and other schools
related to the "commercial" and personal service/retail nature of
commercial schools rather than any tax exempt issue.
Mike Curley
On 23 May 2005 at 16:50, <A href="mailto:Tbertruss%40aol.com">Tbertruss@aol.com</A> wrote:
>
>
> Kai-
>
> You didn't "fall off the turnip truck yesterday?"
>
> Kai wrote:
>
> ". The
> ONLY differences between the other schools and <SPAN class=correction id="">NSA</SPAN> are:
> 1. Mr. <SPAN class=correction id="">Leons</SPAN> and the massage school are "doing business" as schools.
> <SPAN class=correction id="">NSA</SPAN> is recognized as a school. 2. Mr. <SPAN class=correction id="">Leons</SPAN> and the massage school are
> "for profit" enterprises. <SPAN class=correction id="">NSA</SPAN> is not. 3. <SPAN class=correction id="">NSA</SPAN> is a religious school,
> the others aren't."
>
> Kai, really now, you must think we fell off the turnip truck
> yesterday!
>
> The <SPAN class=correction id="">CBD</SPAN> is about doing "business" which usually means making money and
> paying property taxes that help pay for the infrastructure that
> supports such business. <SPAN class=correction id="">NSA</SPAN> is still tax exempt. Why is it so hard for
> you to understand that the zoning code is written to encourage the use
> of <SPAN class=correction id="">CBD</SPAN> properties for "business." You know, that bizarre
> cultural/economic activity that we in the USA worship, where customers
> enter a business on a daily basis with cash or credit and spend it?
>
> What if the <SPAN class=correction id="">Rajneeshes</SPAN> or a similar religiously oriented group bought
> a large chunk of downtown Moscow for use as a nonprofit school to
> promote communal bisexual extended families?
>
> <A href="http://www.filmakers.com/indivs/Rajneeshpuram.htm" target=_blank>http://www.filmakers.com/indivs/Rajneeshpuram.htm</A>
>
> I think you'd find a different common sense approach to this
> development. Ideological Indeed!
>
> Ted <SPAN class=correction id="">Moffett</SPAN>
>
>
>
>
>
>
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