Legal Opinion
Jamestown Homes of Mishawaka, Inc. v. St. Joseph County Assessor
Indiana Tax Court
Decided July 24, 2009No. 49T10-0802-TA-17PublishedCited by 16 opinions
1Opinion of the CourtFisher, J.
Jamestown Homes of Mishawaka, Inc. (Jamestown) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) which denied it a property tax exemption for the 2005 tax year (the year at issue). The question before the Court is whether the Indiana Board erred when it determined that Jamestown's apartment complex did not qualify for the charitable purposes exemption provided in Indiana Code § 6-1.1-10-16.
FACTS AND PROCEDURAL HISTORY
Jamestown, an Indiana not-for-profit corporation, was formed in 1965. Pursuant to its articles of incorporation, its stated purpose is "[tlo…
2Cases cited17 opinions
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
- Mountain View Homes, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1967
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Waterbury First Church Housing, Inc. v. BrownSupreme Court of Connecticut · 1976
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County AssessorIndiana Tax Court · 2015
- Miller Brewing Co. v. Indiana Department of RevenueIndiana Tax Court · 2011
- Housing Partnerships, Inc. v. OwensIndiana Tax Court · 2014
- Housing Partnerships, Inc. v. Tom Owens, Bartholomew County AssessorIndiana Tax Court · 2014
11 more not listed; retrieve them via the Exa API.