Malad Second Ward of the Church of Jesus Christ of Latter-Day Saints v. State Tax Commission

KEETON, Justice.

Appellant, Malad Second Ward of the Church of Jesus Christ, Latter-Day Saints, is a corporation sole, organized as a church or religious society under Chapter 12, Title 30, I.C. and statutes precedent thereto. It owns 160 acres of farm land in Oneida County and seeks to have said land exempted from ad valorem taxes. The Board of Equalization of Oneida County denied the claim, which ruling was affirmed by the State Tax Commission. On a trial de novo in the District Court of the Fifth Judicial District, the claim was again denied and the order of the Tax Commission affirmed.…