New Castle Lodge 147, Loyal Order of Moose, Inc. v. State Board of Tax Commissioners

This- case, along with two others also decided today, 1 concerns the applicability of the property tax exemption that Indiana grants to charitable, religious and educational organizations. The petitioner New Castle Lodge No. 147, Loyal Order of Moose, Inc. (The Moose) appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a .property tax exemption for the 1992 tax year. In its original tax appeal, the Moose raise one issue: Whether the Moose’s property was predominately used for charitable purposes under Ind.Code Ann. §§ 6— l.l-10-16(a),…