Property Tax Alert: Louisiana

January 2008

A country club was properly exempted from paying ad valorem taxes because it met the definition of a fraternal organization. The tax assessor argued that the club was not exempt because it did not operate exclusively for fraternal purposes within the meaning of the exemption granted by the State Constitution because the club operated its facilities for the purpose of providing recreation, amusement, and entertainment to its members. The court determined that these activities met the definition of "fraternal" as defined by "Black's Law Dictionary." The court held that the club was operated exclusively for fraternal purposes and while some of the activities that take place at the club are recreational in nature, such a characterization did not preclude these activities from also being fraternal in nature.

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