Canyon County v. Sunny Ridge Manor, Inc.

HUNTLEY, Justice.

We are asked to decide, as a matter of law, whether an old-age retirement center which charges fees to its residents sufficient to cover its operating expenses and all of the services it offers is a “charitable corporation” within the intendment of I.C. § 63-105C. That section exempts from taxation the “[p]roperty belonging to any fraternal, benevolent, or charitable corporation or society____”

Respondent Sunny Ridge Manor, Inc. (Sunny Ridge), owner of the property for which a tax exemption is sought, is a nonprofit Idaho corporation organized to operate a retirement center.…