The appellants, a religious organization, appealed a decision denying property tax exemptions for certain properties under the Assessment Act.
The properties included portions of a temple site and several satellite sites used for Tai Chi classes.
The Divisional Court upheld the application judge's finding that the primary purpose of the satellite sites was not worship, but rather evangelization or physical health, and that the specific temple areas (sales area, campground, contemplative garden) did not qualify as places of worship.
The appeal was dismissed.
