GENTRY — Because the Benton County Tax Assessor will not exempt their show grounds and equipment from property taxes, Tired Iron of the Ozarks has sought the help of legal counsel in carrying out its notfor-profit work of preserving and demonstrating antique tractors and equipment.

“Tired Iron of the Ozarks is a nonprofit educational and historical organization dedicated to the promotion of the collection, restoration, preservation and exhibition of gasoline and antique engines, tractors, power-driven machines and any other equipment of historical value,” its Web site - www.tiredironoftheozarks. org - says.

The club is Branch 37 of the Early Day Gas Engine and Tractor Association, which was formed in 1957 and is also a non-profit corporation, according to its bylaws, and has member clubs across the United States.

In addition to its spring and fall shows, which are free and open to the public, the club shows old tractors and equipment to school children, demonstrates the art of blacksmithing, operates and demonstrates a saw mill, gives free hay-wagon rides at Gentry’s Freedom and Fall Festivals and shows equipment and provides free-to-the-public demonstrations at many civic events across the region.

One upcoming event for the club is for the benefit of special-needs children, according to club president Glenn Smith.By request from a national organization, the club will display its tractors at a field day for the children at the New Life Ranch, in Colcord, Okla. On the afternoon of May 18, club members will drive their tractors the twelve miles along mostly back roads to show them to the children. The outing will give club members the opportunity to enjoy driving their old tractors but also provide an educational experience for children, Smith said.

But even though the club is continually providing services to the public without charge, its requested tax-exempt status and appeals have been denied by county tax assessor Bill Moutray.

“We were told we qualified for property-tax exemption,” said the club's former president and now secretarytreasurer Johnny Burger, but Moutray continues to deny us and is dragging his feet.”

Taxes on the club’s 17-acre show grounds are more than $1,300 per year, Burger said. And that takes up all the club members’ dues, leaving little or nothing for the club to use to carry out its work and purpose, he said.

After repeated attempts and denials by Moutray, the club finally was left with no choice but to hire an attorney to take their case to court, Burger said.

The club is being represented by D. Westbrook Doss, Jr., who, interestingly enough, served as a judge in a similar case involving the Masonic Lodge and ruled in its favor.

Because of anticipated litigation, Moutray said he would not comment on his reasons for denial. He did, however, indicate that he didn’t believe the club met the requirements laid down in the state’s constitution, saying of the club, “There’s nothing exclusively charitable about it.”

Moutray said Thursday that he anticipated litigation would soon be filed in circuit court. It will be a matter for the courts to decide, he said.

Tired Iron of the Ozarks is located at 13344 Taylor Orchard Road in Gentry. Its mailing address is P.O. Box 57, Gentry, AR 72734. The club has approximately 170 members. The show grounds also featurea 1907 log cabin which is to be restored, a blacksmith shop, a clubhouse, a sawmill, a 90-foot by 40-foot pavilion, a 60-foot by 32-foot antique-homeitems exhibit building and a recreational vehicle park with over 30 spaces.

According to the club’s Web site, the members of Tired Iron of the Ozarks participate in civic functions such as parades, founder’s days, farm shows, automobileshows, boat shows, county fairs, tractor pulls and other festivals throughout northwest Arkansas, northeast Oklahoma, southeast Kansas and southwest Missouri, in addition to the club’s two annual shows.

“Club members generously, and at their own expense, display and demonstrate their personally-owned tractors and engines,” the club Web site states.

News, Pages 1 on 03/31/2010