Metal detectorist Derek McLennan uncovered the 10th-century hoard, which includes silver bracelets and brooches, a gold ring, an enamelled Christian cross and a bird-shaped gold pin, in a Dumfries and Galloway field in 2014.
National Museums Scotland raised £1.98 million to acquire the treasure trove of items for the nation.
Rules on discoveries in Scotland mean only the finder receives payment, differing from the rest of the UK, where awards are split with the land owner.
But it was reported at the time the church would share in the proceeds.
Undated handout file photo issued by Galloway Viking Hoard Campaign of a bird pin from a Viking hoard found in Dumfries and Galloway. The Church of Scotland is taking legal action for a share of a Viking hoard worth almost £2 million found on land it owns.
Church trustees are now taking legal action at the Court of Session in Edinburgh.
A Church of Scotland spokesman said: “It can be confirmed the general trustees of the Church of Scotland have raised an action against Derek McLennan.
Undated handout file photo issued by Galloway Viking Hoard Campaign of a pectoral cross from a Viking hoard found in Dumfries and Galloway. The Church of Scotland is taking legal action for a share of a Viking hoard worth almost…
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