Emmanuel Worship Center v. City of Petersburg
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The Supreme Court reversed the judgment of the circuit court dismissing a bill of review after determining that the underlying matter was an action at law and that a bill of review was inappropriate, holding that the circuit court erred.
The City of Petersburg brought an action against the Emmanuel Worship Center and its trustees (collectively, EWC) for delinquent taxes. The circuit court found that EWC owed the City for delinquent real estate taxes and then issued a decree of sale. EWC paid to redeem its property and then filed a bill of review seeking reversal or modification of the decree of sale and an award of the amounts it had paid to the City, arguing that it was constitutionally exempt from paying real estate taxes because the property was owned and used exclusively for religious purposes. The circuit court denied the bill of review. The Supreme Court reversed and remanded the case for further proceedings, holding that the circuit court (1) erred in determining that the underlying action was an action at law, and (2) erred in holding that because more than three years had passed since the taxes were assessed they were beyond review.
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