Manassas Lodge No. 1380, Loyal Order of Moose, Inc. v. County of Prince William

This case involves an application for correction of erroneous assessments filed pursuant to Va. Code § 58-1145 by Manassas Lodge No. 1380, Loyal Order of Moose, Incorporated, and its trustees (hereinafter, the Lodge). In the application, the Lodge alleged that it was a charitable and benevolent association, that its real property was used exclusively for lodge purposes, and that the property was entitled to exemption from taxation. The Lodge prayed both for a declaration that the property was exempt from taxation and for exoneration from taxes previously assessed. After a hearing, the trial…