Commonwealth ex rel. Luckett v. Grand Lodge

CULLEN, Commissioner.

This appeal is by the Commonwealth of Kentucky, County of Jefferson, by and on relation of the Kentucky Commissioner of Revenue, and the Jefferson County Tax Commissioner, and the Kentucky Board of Tax Appeals, from a judgment of the Jefferson Circuit Court which set aside an order of the Kentucky Board of Tax Appeals. The board’s order had ruled that the headquarters building of the Grand Lodge of Kentucky, Ancient Order of Free and Accepted Masons, in Louisville, was subject to ad valorem taxes. The *602judgment, in setting aside the order, held that the building was exempt…