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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