Opinion ID: 1268867
Heading Depth: 3
Heading Rank: 3

Heading: Quonset Hut

Text: For tax years 1979-82 the Lutherans sought to exempt a Quonset Hut. The Hut sits on property adjacent to the Lutheran Parsonage on one side and Our Savior's Lutheran Church on the other. Both the Parsonage and Church were exempt during tax years 1979-82. The Quonset Hut housed a standby generator for both the Parsonage and Church. It also contained a shop area and storage used by the Church and four village congregations. The superior court concluded that the Quonset Hut qualifies as support property under AS 29.53.020(b)(3). We agree and affirm the exemption of the Quonset Hut for tax years 1979-82. [47]