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Friday, September 22, 2006
Ind. Decisions - Supreme Court decides property tax exemption case
In Dept. of Local Government Finance v. Roller Skating Rink Operators Assoc. d/b/a Roller Skating Assoc., a 7-page, 5-0 opinion, Justice Beohm writes:
We hold that programs of a trade association directed to the development of the private businesses of its members, though “educational” in some sense, do not qualify for property tax exemption as educational activities. * * *The judgment of the Tax Court is reversed. The decision of the State Board denying an educational purpose exemption under Indiana Code section 6-1.1-10-16 is affirmed.
Posted by Marcia Oddi on September 22, 2006 10:42 AM
Posted to Ind. Sup.Ct. Decisions