Conrad v. County of Maricopa
In Conrad v. County of Maricopa, 40 Ariz. 390, 393, 12 P.2d 613, 614 (1932), Arizona Lodge No. 2 of Free and Accepted Masons sought to recover ad valorem taxes assessed on their Masonic Temple and paid to Maricopa County. Id. at 392, 12 P.2d at 614.
In affirming the judgment denying such relief, the court assumed that the Lodge, as an organization, was a charitable institution for the relief of the indigent and afflicted, but it did not agree that the Lodge's temple was entitled to the tax exemption. Id. at 394-95, 12 P.2d at 615.
It noted that while the Constitution authorized the legislature to grant tax exemptions to charitable organizations, the legislature had granted tax relief only to the separate property used by those organizations to provide relief for the afflicted. Id. at 393-94, 12 P.2d at 614-15.