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Monday, July 27, 2009

Ind. Decisions - Tax Court issued two last Friday

In Jamestown Homes of Mishawaka, Inc. v. St. Joseph County Assessor, a 12-page opinion, Judge Fisher rules that "the Indiana Board did not err when it determined that Jamestown’s apartment complex did not qualify for the charitable purposes exemption."

In Oaken Bucket Partners, LLC v. Hamilton County Property Tax Assessment Board of Appeals and Hamilton County Assessor, a 15-page opinion, Judge Fisher concludes that "the Indiana Board erred when it determined that the Heartland space was neither owned nor predominately used for charitable/religious purposes during the year at issue."

Posted by Marcia Oddi on July 27, 2009 03:33 PM
Posted to Ind. Tax Ct. Decisions