Maurer v. Loyal Order of Moose Lodge No. 484

This case was argued and considered together with Maurer v. Young Life, 779 P.2d 1317, also announced today. In the present case, the Loyal Order of Moose Lodge No. 484 (Lodge) filed an application with the Property Tax Administrator (Administrator) for a charitable tax exemption from 1984 property taxes owed on real property in Larimer County. §§ 39-2-117, 39-3-101(l)(g), 16B C.R.S. (1982). After conducting a field inspection of the property, the Administrator denied the Lodge’s exemption application.

The Lodge appealed the Administrator’s decision to the Board of Assessment Appeals. §…