Coeur D'Alene Public Golf Club, Inc. v. Kootenai Board of Equalization

HUNTLEY, Justice.

Kootenai County Board of Equalization appeals a district court judgment granting tax exempt status to respondent Coeur d’Alene Public Golf Club course pursuant to I.C. § 63-105C. That section exempts from ad valorem taxation “[pjroperty belonging to any fraternal, benevolent, or charitable corporation or society ... used exclusively for the purposes for which such corporation or society is organized ____” The district court held that Coeur d’Alene Public Golf Club qualified as both a benevolent and a charitable organization. This court has had recent occasion to define the…