The 1998 Case, What ever happened with the other 3ABN Tax Case? Options

[lurker]

Since it looks like there were two cases, what ever happened to the 1998 case? Did 3ABN drop it or what? http://tinyurl.com/23w2ad It can't be the same case as the later one can it since the 2000 and 2001 taxes were in dispute in the later case and the initial open date for the 1998 case was back on 5/26/1998. Was this a tax case also or an appeal for a tax problem?

[lurker]

The reason I ask about the 1998 case is that the 3ABN brief indicates that there was no problem with a tax assessment until 2000. Is this another prevarication? Was this a tax case?

"For its first fifteen years or so, Three Angels was also treated as exempt for property tax purposes. It paid no property taxes on its operations and administrative properties until it was assessed, with no real explanation for the change, in the year 2000, and then again in 2001. It challenged these assessments to the Board of Review based on Three Angels' religious character and religious use of its properties, but to no avail. Three Angels then challenged these findings to the Department of Revenue, and an administrative hearing was held between September 23 and 25, 2002. On January 28, 2004, Administrative Law Judge Barbara S. Rowe held that applicant is a "non-religious and commercial enterprise, and that, with the exception of two small pastoral offices, the buildings at issue are "used with a view to profit.""

http://tinyurl.com/23w2ad

[Ozzie]

Since it looks like there were two cases, what ever happened to the 1998 case? Did 3ABN drop it or what? http://tinyurl.com/23w2ad It can't be the same case as the later one can it since the 2000 and 2001 taxes were in dispute in the later case and the initial open date for the 1998 case was back on 5/26/1998. Was this a tax case also or an appeal for a tax problem?

It certainly looks like two separate cases to me. Different referece dates, numbers etc. Interesting!

[Brick Step]

On January 28, 2004, Administrative Law Judge Barbara S. Rowe held that applicant is a "non-religious and commercial enterprise, and that, with the exception of two small pastoral offices, the buildings at issue are "used with a view to profit.""

http://tinyurl.com/23w2ad

Maybe a bit off topic, but what a huge lot of pressure must have been upon Danny and Linda in the weeks leading up to their divorce in mid 2004!

"I visited Johann and Irmgard Thorvaldsson at 3ABN the last week of 2003. The purpose of the trip was to see them and visit the ministry, which I personally had been supporting for some time. I had never been to 3ABN previously, nor had I met the Shelton's. During this visit I discovered from the Thorvaldsson's that Linda Shelton's son, Nathan, was in a dangerous state of health because of an addiction to drugs and working in coalmines. I offered to see him. This visit resulted in an invitation for Nathan to come to Norway for treatments. Nathan came to Norway around January 20, 2004 along with his friend, Dava Vice. Linda came for a 3-½ day visit to support her son, the first week of February together with Brenda Walsh. This was the last time I saw Linda until the weekend she was fired." Dr Arild Abrahamsen, in his letter of 20 June 2006.

[Ian]

Since it looks like there were two cases, what ever happened to the 1998 case? Did 3ABN drop it or what? http://tinyurl.com/23w2ad It can't be the same case as the later one can it since the 2000 and 2001 taxes were in dispute in the later case and the initial open date for the 1998 case was back on 5/26/1998. Was this a tax case also or an appeal for a tax problem?

I think it may have been an appeal related to the following.

http://lancaster.ne.gov/cnty/clerk/agenda/1997/ag970923.htm

LANCASTER COUNTY BOARD OF EQUALIZATION
TUESDAY, SEPTEMBER 23, 1997
COUNTY COMMISSIONERS CHAMBERS
FIRST FLOOR, COUNTY-CITY BUILDING
1:30 P.M.AGENDA

...


7) DENIAL OF THE FOLLOWING APPLICATIONS FOR A TAX EXEMPTION FROM REAL ESTATE:

Christ's Place
Mid-America Union Conference of Seventh Day Adventist
Three Angels Broadcasting Network, Inc.
THREE ANGELS BROADCASTING NETWORK, INC.


....

The Assessor explained the property has been owned by Three Angels
Broadcasting Network since 1996 and that they needed to file for an
exemption prior to June 30. He recommended denial of the exemption
because it was not timely filed.

MOTION: Campbell moved and Tussing seconded to accept the Assessor's
recommendation to deny the exemption. On call Hudkins, Steinman,
Svoboda, Tussing and Campbell voted aye. Motion carried.

[lurker]

As you know, 3ABN has property in other states because of transmitters etc. It is my understanding that the case you quote is about a property belonging to 3ABN which is in Lancaster County Nebraska. The tax exemption would be appealed in that state for that state not in Franklin County Illinois. In fact it was appealed in Nebraska but was denied because it was not timely filed.

This post has been edited by lurker: Sep 26 2007, 08:05 PM