The following persons were sworn as witnesses at the hearing:

For the Petitioner:

Alex Rogers, Executive Director,

For the Respondent:1

Melissa Tetrick, Marion County Deputy Assessor Nicole Webb, Marion County Deputy Assessor

1. The Petitioner submitted the following exhibits:2

Petitioner Exhibit A – Application for Property Tax Exemption – Form 136 for 2008, and Indiana Board of Tax Review Final Determination, dated January 3, 2007, with attached Settlement Agreement and Order, Petitioner Exhibit B – Notice of Action on Exemption Application – Form 120 for 2008, Petitioner Exhibit C – Petition to the Indiana Board of Tax Review for Review of Exemption – Form 132 for 2008, Internal Revenue Service letter, Notice of Action on Exemption Application – Form 120 for 2008, Application for Property Tax Exemption – Form 136 for 2008, Marion County Assessor appeals database sheet, Indiana Board of Tax Review Final Determination, dated January 3, 2007, with attached Settlement Agreement and Order, Certificate of Incorporation, Articles of Incorporation, Bylaws, financial statements for 2004, 2005, and 2006,

1. The Jesters is part of the Masonic fraternity, which Mr. Rogers testified, is the “highest respected fraternal organization there is in the world.”3 Rogers testimony. According to Mr. Rogers, the Masons is a “character building organization” whose purpose is to “strengthen the individual character of a man through its rituals and through its teachings.” Id. The purpose of the Jesters is spreading the gospel of mirth, merriment and cheerfulness, promoting fellowship and fraternity among members, and extending good cheer and assistance to the general public, which furthers the Masonic principles of brotherly love, belief and truth. Id.; Petitioner Exhibit L. “Mirth is king explains to the world the purpose of our existence. There has always been plenty of heartache and misery.” Rogers testimony.

2. The International Royal Order of Jesters was incorporated in 2003 to purchase the subject property for the Jesters‟ headquarters. Roger testimony. Mr. Rogers testified the Jesters‟

3 To be a Jester, one must first be a Mason and then a Shriner. Rogers testimony. Although there is an off-shoot organization that involves women, the Masonic fraternity is a male fraternity. Id. Therefore, Mr. Rogers testified, women are not allowed to be members of the Jesters. Id.

International Royal Order of Jesters, Inc. Findings & Conclusions Page 8 of 21 building serves two purposes: it is the headquarters for the National Court, Royal Order of Jesters, and it is also the museum for the International Royal Order of Jesters. Id. Mr. Rogers testified that the building at issue in this appeal has 5,000 square feet. Id.; Petitioner Exhibit J.

1. Mr. Rogers testified that the National Court leases 1,800 square feet of the subject building from the Jesters. Rogers testimony. The National Court holds Board of Directors meetings three times a year in various locations. Id. In 2011, the meeting was conducted at the property. Id. However, general membership meetings for the Jesters are conducted by the individual lodges or courts. Id. Mainly, the property at issue in this appeal is used for administration, such as collecting financial information, sending out reports to the various subordinate courts and answering questions about the bylaws. Id.

2. The remaining area of the building houses the museum. Rogers testimony. Mr. Rogers testified that the building is open five days a week from 8:30 a.m. to 5:00 p.m. and on Saturdays by appointment. Id. The museum displays historical artifacts, photographs, various Jester statuettes, and other items related to Masonry.4 Rogers testimony; Petitioner Exhibits G and I. The museum began operation on June 1, 2007, and is open to the public during regular business hours. Rogers testimony; Petitioner Exhibit G. In response to questions, however, Mr. Rogers testified that the museum is not on the national museum registry. Rogers testimony. Further, Mr. Rogers testified there is no exterior signage or outreach to the community advertising the museum. Id. The museum‟s hours of operation are only publicized in a newsletter that is distributed to the Jester members.5 Id.