What does “religion” mean?
The content of a religious belief is not a matter of governmental concern and should not be subject to an inquiry concerning its validity. The county assessor, however, is required to administer the exemption. The courts have defined “religion” by enumerating the elements of a religion to simply include: • a belief, not necessarily referring to supernatural powers, • a cult involving a gregarious association openly expressing the belief, • a system of moral practice directly resulting from adherence to the belief, and • an organization within the cult designed to observe the tenets of the belief.
