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Wednesday, May 28, 2014

Ind. Decisions - Tax Court posts one, on May 27th

In Hamilton County Assessor v. SPD Realty, LLC, a 10-page opinion, Judge Wentworth writes:

The Hamilton County Assessor appeals the Indiana Board of Tax Review’s final determination that SPD Realty, LLC’s real and personal property qualified for a charitable purposes exemption for the 2009 tax year. The Court affirms. * * *

The Assessor has asked the Court to reverse the Indiana Board’s final determination for three reasons. Specifically, the Assessor contends that the Indiana Board’s final determination is contrary to law and unsupported by substantial evidence because 1) New Life did not occupy and use the property for a charitable purpose; 2) SPD did not own the property for a charitable purpose; and 3) the property was not predominately used for charitable purposes.* * *

[1] * * * Accordingly, there is substantial evidence to support the Indiana Board’s finding that New Life occupied and used the property for a charitable purpose.

[2] * * * Therefore, the Court has no basis for reversing the Indiana Board’s finding that SPD owns the property for a charitable purpose.

[3] * * * Here, the evidence shows that in the four months the property was used and occupied, it was used 100% of the time for the charitable purpose of operating a tissue bank. Therefore, the Indiana Board’s final determination that SPD’s property was predominately used for charitable purposes is not contrary to law.

Posted by Marcia Oddi on May 28, 2014 09:29 AM
Posted to Ind. Tax Ct. Decisions