Evangelical Lutheran Good Samaritan Society v. Board of Equalization

BOYLE, Justice.

In this property tax exemption case we are called upon to determine whether the independent living quarters and common areas of a retirement center operated by a religious organization qualifies for tax exempt status. Appellant Evangelical Lutheran Good Samaritan Society (hereinafter “Society”) and Good Samaritan Village (hereinafter “Village”) claim that the property which is devoted to an integrated multi-level care center for the aged is exempt pursuant to the Idaho charitable exemption and hospital or refuge homes exemption statutes.

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COURSE OF PROCEEDINGS

The Village had…