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Thursday, October 01, 2009

Ind. Decisions - Tax Court issues two today, denying petitions for rehearing

In Jamestown Homes of Mishawaka, Inc. v. St. Joseph County Assessor, a 7-page opinion, Judge Fisher writes:

On July 24, 2009, this Court issued an opinion in the above-captioned case. In that opinion, the Court affirmed the Indiana Board of Tax Review's (Indiana Board) final determination that held that Jamestown Homes of Mishawaka, Inc. (Jamestown) was not entitled to a property tax exemption on apartments it leased to low/moderate income individuals for below-market rent. See Jamestown Homes of Mishawaka, Inc. v. St. Joseph County Assessor, 909 N.E.2d 1138 (Ind. Tax Ct. 2009). On August 21, 2009, Jamestown filed a Petition for Rehearing (Petition), pursuant to Indiana Appellate Rule 63, requesting the Court reconsider its holding. * * *

In a case where the question to be answered was whether low-income housing was property used for a charitable purpose, Jamestown did little more than state that the provision of low-income housing is a charitable purpose.[3] Consequently, the Court DENIES Jamestown's Petition.
3 In presenting its case, Jamestown operated under the belief that this Court had already ruled that the provision of affordable housing for low-income persons was property used for a charitable purpose. See Jamestown Homes of Mishawaka, Inc. v. St. Joseph Co. Assessor, 909 N.E.2d 1138, 1142 n.9 (Ind. Tax Ct. 2009). As this Court pointed out, however, it never made such a ruling. See id.

In Oaken Bucket Partners, LLC v. Hamilton County Property Tax Assessment Board, et al, a 6-page opinion, Judge Fisher writes:
The Court, having reviewed the PTABOA's petition and Oaken Bucket's response thereto, now grants the PTABOA's petition for the sole purpose of clarifying its decision in the above-captioned case. * * *

The Court therefore stands by its decision in Oaken Bucket in its entirety.

Posted by Marcia Oddi on October 1, 2009 10:42 AM
Posted to Ind. Tax Ct. Decisions