One of my readers sent this link to me. The article describes the use of a 
driveway fee (measured by estimated number of vehicle transits) to get around 
state property tax exemptions for churches. Apparently the instance described 
is not the first time this has been tried. This is new to me. It's from almost 
a year ago, but I don't recall seeing any discussion about it on this list but 
perhaps I missed it. Comments welcome.

http://www.charismamag.com/index.php/news-old/29819-kansas-town-tries-to-tax-church

Kansas Town Tries to Tax Church Attendance 
<http://www.charismamag.com/index.php/news-old/29819-kansas-town-tries-to-tax-church-attendance>
Wednesday, 22 December 2010 07:03 AM EST Jennifer LeClaire News 
<http://www.charismamag.com/index.php/component/content/section/34> - Featured 
News <http://www.charismamag.com/index.php/news-old>

The Kansas City of Mission is working to make sure churches in its area 
understand that there are two things certain in life: death and taxes-even in 
the sanctuary.

Mission implemented a property tax in the name of a "driveway fee" in efforts 
to evade having to grant tax exemptions to two local churches, according to the 
Alliance Defense Fund (ADF). ADF filed a suit on behalf of the churches, First 
Baptist Church of Mission and The Archdiocese of Kansas City in Kansas.
[rest of article omitted]

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