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Monday, February 06, 2017

Ind. Decisions - Tax Court posts two, one from today and one from Friday

In The University of Phoenix, Inc. v. Indiana Department of State Revenue, a 12-page opinion, Judge Wentworth writes:

The University of Phoenix, Inc. has moved to compel the Indiana Department of State Revenue to produce information and documents regarding 1) Section 14 of House Bill 1349 (“H.B. 1349”), 2) the Tax Competitiveness and Simplification Report of September 2014 (the “Report”), and 3) a presentation on the Report (the “Presentation”) as well as to compel the designation of a proper 30(B)(6) witness. Upon review, the Court grants the University’s motion in part and denies it in part.
In Hamilton County Assessor v. Charles E. Duke, an 8-page opinion filed 2/3/17, Judge Wentworth writes:
This case concerns whether the Indiana Board of Tax Review erred when it determined that, for the 2009, 2010, and 2011 tax years (the “years at issue”), Charles E. Duke’s real property qualified for an educational purposes exemption, but did not qualify for a religious purposes exemption. The Court reverses the Indiana Board’s determination on the educational purposes exemption, and affirms its determination on the religious purposes exemption.

Posted by Marcia Oddi on February 6, 2017 10:58 AM
Posted to Ind. Tax Ct. Decisions