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Supreme Court of the United States

First Evangelical Free Church/Pennington County Board of Commissioners

Last Updated: 6/2/2020

Overview

Summary

First Evangelical Free Church began building on a tract of land soon after purchasing it in 2006. However, the Pennington County Board of Commissioners repeatedly refused to comply with existing religious-land use exemptions for land under development As a result, the county denied the church's request for a religious exemption to waive more than $17,000 in "back taxes."

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