Adventure Christian Church v. Blair

Plaintiff filed a complaint seeking mandamus relief against the defendants for removing the tax exemption from plaintiff’s property and returning the property to the assessment rolls. The complaint also sought administrative review of the board of review’s decision denying plaintiff’s assessment complaint, which sought to reduce the assessed value of the property to zero dollars and to recognize the property as tax-exempt. The trial court granted defendants’ motion to dismiss for lack of subject matter jurisdiction due to plaintiff’s failure to exhaust its administrative remedies and the appellate court affirmed. (O’BRIEN and McDADE, concurring)