ROANOKE TIMES
Copyright (c) 1996, Roanoke Times
DATE: Tuesday, November 5, 1996 TAG: 9611050067
SECTION: VIRGINIA PAGE: C-1 EDITION: METRO
COLUMN: What's on your mind?
SOURCE: RAY REED
Q: I have a question regarding Amendment 5 on today's ballot, which would remove Virginia's ban against churches organizing as corporations.
Let's take Jerry Falwell, for example. Does this mean that he will be able to make Liberty University a nontaxable entity? Does it mean that nonreligious property owned by the church will pay no taxes?
J.R., Roanoke
A: Amendment 5 on today's ballot would not, by itself, change a church's tax status.
That's the word from the state Department of Taxation and from the amendment's sponsor, Del. Roger McClure, R-Fairfax County.
Three kinds of taxes figure into your question: Income tax, sales tax and property tax - all of which could be changed if the General Assembly revised the tax code. It doesn't need a constitutional amendment to do that.
Most learning institutions, including Liberty University, already are exempt from income taxes under federal and state law. The only schools paying taxes are those operating for profit.
Most churches don't sell merchandise, so sales tax isn't a factor.
Property tax applies to churches only when parts of their property are used to generate income.
For example, a church may own some lots adjoining its grounds and rent houses to the public. Such property is currently taxable, and the amendment wouldn't change that.
The amendment would let the General Assembly pass laws allowing churches to organize as nonprofit corporations. Churches could then buy property without getting permission from the local circuit court. Also, their trustees would be protected from liability in lawsuits.
Wells Ave. parking
Q: Why are so many cars parked on Wells Avenue between 4 p.m. and 6 p.m. when signs make it clear that parking is prohibited at those times? Don't the police enforce the parking laws?
S.R., Roanoke
A: You're referring to the congestion that occurs on Wells Avenue beside the Hotel Roanoke when downtown workers go home.
Parked cars on Wells leave one lane for the traffic where there should be two.
Police write parking tickets there every afternoon, said Lt. R.A. Bower of the city traffic division, but the threat of fines doesn't solve the problem.
Two factors keep the tickets from being much of a deterrent.
First, many different groups attend events at the hotel. Even if the violators get parking tickets, the educational value doesn't extend to the next group arriving.
Second, the parking fine is only $5 - little more than the cost of a legitimate parking space that's less conveniently located. Even if the ticket's issued, it doesn't pack much punch.
Hotel employees have been among the violators. Bowers said he thinks most members of that group have got the message.
Still, human nature being what it is, people sometimes try their luck and hope the police will be busy elsewhere.
Got a question about something that might affect other people, too? Something you've come across and wondered about? Call us at 981-3118. Or, e-mail RayR@Roanoke.Infi.Net. Maybe we can find the answer.
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