Opinion ID: 1268867
Heading Depth: 3
Heading Rank: 2

Heading: Garage and Heating Plant

Text: The Catholics sought to exempt a Garage and Heating Plant. During tax years 1979-82, the building housed both a garage, workshop and tool storage for St. Joseph's Church and KNOM Radio Station and a heating plant used by St. Joseph's Church, St. Joseph's Rectory and the Girls' Dorm. It sits on a lot adjoining the Church and the Rectory. The use of property for garage space, workshop, tool storage and heat are proper support functions under AS 29.53.020(b)(3). Both the KNOM Radio Station and the Church were exempt under AS 29.53.020(b)(2) during tax years 1979-82. In addition, most of the Rectory was exempt under AS 29.53.020(b)(1). Some of the property serviced by the Garage and Heating Plant was not exempt during the tax years 1979-82  e.g., portions of St. Joseph's rectory used as a dining area for KNOM volunteers (tax year 1981-82) and the Girls' Dorm (tax years 1979-82). We cannot determine from the record whether use of the Garage and Heating Plant for nonexempt property is de minimus or can be spatially apportioned from exempt uses. Accordingly, we remand with instructions that the property receive an exemption for each year that its use as support of nonexempt property was nonexistent, de minimus or spatially apportionable.