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WILLIAM L. MILLS. II1 September 12, 1985 Mr. James W. Lentz, Chairman Mr. Archie Y. Barnhardt Mr. Kenneth F. Payne Mrs. Marcelle M. Upright ~. William G. Hamby,.Jr. Cabarrus County Courthouse Concord, North Carolina 28025 . RE: Property of the First Baptist Church, Number 12 Township, Map 61, Parcel 14. Written request pursuan~ to N.C.G.S. section 105-381(a) for Release of Bill Number 85-17743 $775.42 and refund of taxes paid pursuant to bill number 84-16376, $775.42 and bill number 83-17082, $775.42. Dear Chairman Lentz & Commissionersi Please--accept th~s 16tier-as a written -statement by the First Baptist-Church:of-Concord~ North Carolina, 'of its defense ' to the enforcement:of_the above captioned..levy, of taxes for the '.: 1985 'fiscal:year andits written statement.of defense and reques= L ;l; for refund.of taxes paid in 1983 and.1984 as.set forth above.. As. -:' a valid defense to these taxes the First Baptist Church asserts that they are illegal in that North Carolina General Statutes section 105-278.3 as interpreted by the North Carolina Supreme Court exempted the subject property from taxation in all pertinent years. The analysis and court opinions relied on by the church in asserting this defense are set forth more fully below follo%-ing a brief history of the church's o~rnership and use of the property. Since 1886 First Baptist Church has had its principal place of worship at the intersection of Grove and Spring Streets in downtown Concord, North Carolina. In the late 60's and early 78's after attempting to purchase additional property adjoining the Spring Street facilities, the general trustees of the church determined that they could not acquire sufficient property adjoining that location to provide adequate space for the planned expansion of the church's ministries. The church established an irrevocable trust to hold its long range building 'funds and after a few short years purchased the subject property Sn the name of its general trustees, with the view that the church could potentiall~ relocate on the site.