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Wednesday, April 01, 2015

Ind. Decisions - Tax Court decides one today

In Johnson Co. Property Tax Assessment Board of Appeals and the Johnson Co. Assessor v. KC Propco LLC d/b/a Kindercare Learning Center, a 14-page opinion, Judge Wentworth writes:

In this case, the Court is asked to examine whether the Indiana Board of Tax Review erred when it determined that the real property of KC Propco LLC d/b/a KinderCare Learning Center (KC Propco) qualified for an educational purposes exemption for the 2009 tax year. The Court finds that the Indiana Board did not err. * * *

As previously noted, when a building is exempt from property taxation because it is owned, occupied, and used for an educational purpose, the exemption also extends to the land upon which it sits. I.C. § 6-1.1-10-16(c). KC Propco’s building sits on a 2.607 acre parcel of land. (See Cert. Admin. R. at 12.) That entire parcel is exempt, not just the land attributable to the building’s footprint. See I.C. § 6-1.1-10-16(c). See also DeKalb Cnty. E. Cmty. Sch. Dist. v. Dep’t of Local Gov’t Fin., 930 N.E.2d 1257, 1260 (Ind. Tax Ct. 2010) (explaining that the Court will read statutes logically and in such a way as to prevent an absurd result). The Court will therefore not reverse the Indiana Board’s final determination on this basis.

Posted by Marcia Oddi on April 1, 2015 01:06 PM
Posted to Ind. Tax Ct. Decisions