Owyhee Motorcycle Club, Inc. v. Ada County

TROUT, Justice.

I

BACKGROUND AND PRIOR PROCEEDINGS

In this case, the Owyhee Motorcycle Club (OMC) claims tax exempt status as a nonprofit charitable organization organized for the purpose of promoting the recreational use of motorcycles.

OMC was founded in 1939, and in 1943, purchased eighty acres in Ada County which are the subject of this action. Approximately forty of the eighty acres are too steep to use. On the remaining acreage OMC operates three types of motorcycle race tracks. OMC sponsors races on these tracks fifty to sixty times a year.

In 1989 OMC generated $112,000.00 in gross income…