A former church in Lauderdale County may lose its tax-exempt status after the Board of Supervisors on Monday held a public hearing to give the community a chance to weigh in.

Board Attorney Lee Thaggard said New Morning Star Baptist Church, located at 502 Church St., did not appear to be in use for regular church services.

The issue was first raised with the board in an April 3 work session. At that time, supervisors reviewed photos from August 2013 that show the property maintained and appeared to be in use, and recent photos that show a dilapidated building surrounded by junked cars.

“It’s not being used,” Thaggard said. “The church grounds are being used to store automobiles in various states of disrepair. The automobiles appear to have been place there by a nearby automobile repair business. Based on that evidence, the board preliminarily found that the subject property is no longer being used for church purposes as contemplated by the relevant Mississippi statutes.”

Thaggard further said he had gone by the property prior to Monday’s public hearing and found the door to the church open. Looking inside, he said there was a large hole in the floor of the building and the roof was caved in.

“It’s pretty obvious it has not been used for quite some time,” he said.

Under Mississippi law, Thaggard said, a church’s tax-exempt status is only in effect when the church is being used for church-related purposes.

“That exemption can only continue so long as a church is being used for church purposes,” he said. “That’s the issue, is this property being used for church purposes. The evidence that the board has considered up to this point in time, it seems pretty obvious it is not.”

George Mosely and Cleveland Burkes, who are listed as trustees for the church by the Secretary of State, attended Monday’s hearing. Burkes told the board the used vehicles on the church grounds had not been authorized, and steps will be taken to fix that.

“We didn’t authorize anybody to put those cars on our property. Let that be known,” he said. “So the first thing we’re going to do is address the vehicles, but as far as it being used for church business as of right now, no sir.”

Without new evidence that the church was being used for church purposes, Thaggard said his recommendation to the board would have to be to revoke the tax-exempt status. Tax payments will begin with the 2023 tax year, which will be due in January 2024.

Nothing in the state statutes, however, prohibits the church from applying for a tax-exempt status again in the future, Thaggard said. Should the trustees fix up the building and resume using it for church business, the tax exemption could be placed on the property again.