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MAURER v. LOYAL ORDER OF MOOSE LODGE 484

No. 88SC99.

779 P.2d 1345 (1989)

Mary Anne MAURER, Property Tax Administrator, State of Colorado, Petitioner, v. LOYAL ORDER OF MOOSE LODGE NO. 484, and the Board of Assessment Appeals, State of Colorado, Respondents.

Supreme Court of Colorado, En Banc.

September 18, 1989.

Attorney(s) appearing for the Case

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., and Larry A. Williams, First Asst. Atty. Gen., Denver, for petitioner.

Burton, Busch & Garcin, Robert A. Garcin, Loveland, for respondent Loyal Order of Moose Lodge No. 484.

No appearance for respondent Bd. of Assessment Appeals.

Justice LOHR delivered the Opinion of the Court.

This case was argued and considered together with Maurer v. Young Life, 779 P.2d 1317, also announced today. In the present case, the Loyal Order of Moose Lodge No. 484 (Lodge) filed an application with the Property Tax Administrator (Administrator) for a charitable tax exemption from 1984 property taxes owed on real property in Larimer County. §§ 39-2-117, 39-3-101...

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