Earl M. Baker v. One Piece Improved Real

ELLETT, Chief Justice: This is a suit brought by the County Assessor of Salt Lake County, Utah, to determine the taxable status
of a building and lot owned by the Loyal Order of Moose. The matter was submitted to the trial court pursuant to a stipulation
that included the pleadings filed with the court and the deposition of the Secretary and Club Manager of the Loyal Order of
Moose. The trial court, relying on the decision of this Court in the case of Benevolent and Protective Order of Elks v. Tax Commission,
1 ruled that the property was not subject to tax because it was used exclusively for charitable or religious purposes.
The Elks case differs from the instant one in several important particulars. In the first place, the evidence there showed
that one entire floor was used exclusively for charitable purposes. In the second place, practically ten percent of the total
expenses was for charitable purposes. 2 In any event, each case should be decided on its particular set of facts. The general
rule that an exemption from taxation is to be strictly construed governs in the application of tax-exemption provisions to
clubhouses and organizations such as fraternal and benevolent societies. In 39 A.L.R. 3d. 640 et. seq., at page 647 of the
annotation, the following statement is found: