MOOSE LODGE v. PENNINGTON COUNTY

No. 19943.

566 N.W.2d 132 (1997)

1997 SD 80

LOYAL ORDER OF MOOSE LODGE # 1137, Appellant, v. PENNINGTON COUNTY, South Dakota Appellee.

Supreme Court of South Dakota.

Decided July 9, 1997.


Attorney(s) appearing for the Case

Peter J. Buttaro, Aberdeen, for appellant.

Ronald D. Buskerud, Pennington County Deputy State's Attorney, Rapid City, for appellee.


MILLER, Chief Justice.

[¶ 1.] Loyal Order of Moose Lodge # 1137 appeals the Pennington County Board of Equalization's (Board's) determination the Lodge was not used exclusively for benevolent purposes and therefore was entitled to only a sixty-seven percent property tax exemption for property located in Pennington County. We affirm in part and remand in part.

FACTS

[¶ 2.] Moose Lodge is a nonprofit fraternal organization under section 501...

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