Baker v. One Piece of Improved Real Property at 607 East 200 South Street

ELLETT, Chief Justice:

This is a suit brought by the County Assessor of Salt Lake County, Utah, to determine the taxable status of a building and lot owned by the Loyal Order of Moose. The matter was submitted to the trial court pursuant to a stipulation that included the pleadings filed with the court and the deposition of the Secretary and Club Manager of the Loyal Order of Moose.

The trial court, relying on the decision of this Court in the case of Benevolent and Protective Order of Elks v. Tax Commission 1, ruled that the property was not subject to tax because it was used exclusively for…