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Thursday, September 04, 2014

Ind. Decisions - Tax Court decides one today

In Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor, a 4-page ruling on a petition for rehearing, Judge Wentworth writes:

On June 4, 2014, the Court issued an opinion in Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor, 10 N.E.3d 1057 (Ind. Tax Ct. 2014), holding that Housing Partnerships failed to show that its rental properties qualified for the charitable purposes exemption under Indiana Code § 6-1.1-10-16 for the 2006 tax year. See Housing P’ships, Inc. v. Owens, 10 N.E.3d 1057, 1059 (Ind. Tax Ct. 2014). Housing Partnerships now requests the Court to reverse that decision. The Court denies its request. * * *

Both in its original tax appeal and its Petition for Rehearing, Housing Partnerships used only conclusory statements to link the evidence of its good deeds to how its good deeds lessen governmental burdens. This is insufficient to show that it is entitled to a charitable purposes exemption for the 2006 tax year. Accordingly, the Court grants rehearing for the limited purpose of providing the above clarification and otherwise DENIES Housing Partnerships’ Petition for Rehearing.

Posted by Marcia Oddi on September 4, 2014 04:47 PM
Posted to Ind. Tax Ct. Decisions