COLD SPRING (AP) — A licensed child care center in Cold Spring could face forfeiture if a four-year tax debate with Stearns County officials isn't resolved.

Dei Spring Academy is a day care center next to Gloria Dei Lutheran Church.

Church officials believe the center is part of his church's mission and should be tax exempt. Stearns County officials disagree. Gloria Dei owes almost $40,000 in taxes.

In 2009, the church bought a closing child care center next door and moved its preschool into it. Officials filed for a property tax exemption.

But county officials say the church bought an existing business and continues to operate it as it was previously run, so it is not tax exempt.

The Minnesota Department of Revenue agrees with the county.