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  5. 740 P.2d 1163 (1987)
 

GRAND LODGE OF MASONS v. TAX. & REV. DEPT.

No. 8583.

740 P.2d 1163 (1987)

106 N.M. 179

GRAND LODGE OF ANCIENT AND ACCEPTED MASONS OF NEW MEXICO; Scottish Rite Cathedral Association of Las Cruces, Inc.; Santa Fe Lodge of Perfection No. 1, Inc.; and York Rite Corporation, Inc., Plaintiffs-Appellees, v. TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO, Defendant-Appellant.

Court of Appeals of New Mexico.

Certiorari Denied August 14, 1987.

Attorney(s) appearing for the Case

Gerald R. Bloomfield, Tara Selver, Kool, Kool, Bloomfield & Hollis, P.A., Albuquerque, for plaintiffs-appellees.

Hal Stratton, Atty. Gen., Gerald B. Richardson, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for defendant-appellant.

OPINION

MINZNER, Judge.

The Taxation and Revenue Department (department) appeals from a judgment declaring all properties owned by Masonic lodges exempt from property taxes under the New Mexico Constitution, article VIII, Section 3. The department contends that the trial court applied an erroneous standard of law in concluding that the properties are tax-exempt, and that under the correct standard, the Masonic lodges are not used for educational or charitable...

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