Loyal Order of Moose Lodge 1137 v. Pennington County

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(c)(8) of the United States Internal Revenue Code. It owns property located in Pennington County, South Dakota. It is one of nine Moose Lodges in South Dakota.…