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Friday, February 17, 2012

Ind. Decisions - Tax Court posts one, dated Feb. 16th

In Tipton County Health Care Foundation, Inc, f/k/a Tipton County Memorial Hospital Foundation v. Tipton County Assessor, a 10-page opinion, Judge Wentworth writes:

This case concerns whether the Indiana Board of Tax Review (the Indiana Board) properly determined that the Tipton County Health Care Foundation, Inc. (the Foundation) failed to raise a prima facie case that its assisted living facility is exempt from property tax under Indiana Code § 6-1.1-10-16. The Court affirms. * * *

When the Indiana Board’s final determination is consistent with the law and supported by substantial evidence, as here, this Court will not substitute its judgment for that of the Indiana Board. Consequently, the Court AFFIRMS the final determination of the Indiana Board.

The new Indiana Property Tax Reporter blog has a good summary of the opinion here, headed "Tax Court Upholds Board's Finding that For Profit Entity Leasing an Assisted Living Facility Failed to Raise a Prima Facie Case for Exemption."

Posted by Marcia Oddi on February 17, 2012 10:02 AM
Posted to Ind. Tax Ct. Decisions