Brown County Agricultural Society, Inc. v. Brown County Board of Equalization

Moore, Judge.

I. INTRODUCTION

The Brown County assessor notified the Brown County Agricultural Society, Inc. (the Agricultural Society), that her office had determined that a certain portion (the contested space) of the Johnstown Community Hall (the Community Hall) was not being used for a public purpose and thus was subject to real property taxation. The Agricultural Society filed a protest with the Brown County Board of Equalization (Brown County), seeking tax-exempt status for the entire Community Hall. Upon consideration of the protest, Brown County denied tax-exempt status for the…