Built in 1897, the Loa Tithing Office was one of 32 well preserved tithing buildings in Utah that were part of the successful "in kind" tithing system of The Church of Jesus Christ of Latter-day Saints, (Mormons) between the 1850's and about 1910. Tithing lots, which usually included an office and several auxiliary structures, were facilities for collecting, storing and distributing the farm products donated as tithing by church members in cash-poor agricultural communities throughout the state. Tithing offices were a vital part of almost every Mormon community, serving as local centers of trade, welfare assistance, and economic activity. The building was also one of ten existing examples of Utah's tithing offices designed in the Greek Revival style. Peter Christensen, who constructed the building, also fired the brick in a kiln located between the nearby town of Lyman and Horse Valley Ranch, and the woodwork on the building was carved by Benjamin E. Brown, a local craftsman. In 1972 the building was sold to the local chapter of the Daughters of Utah Pioneers.