Legal Opinion
Department of Local Government Finance v. Roller Skating Rink Operators Ass'n
Indiana Supreme Court
Decided September 22, 2006No. 49S10-0609-TA-336PublishedCited by 5 opinions
1Opinion of the Court
On Petition for Review
BOEHM, Justice.
We hold that programs of a trade association directed to the development of the private businesses of its members, though “educational” in some sense, do not qualify for property tax exemption as educational activities.
Facts and Procedural History
Roller Skating Rink Operators Association (“RSA”) is a nonprofit corporation that operates Roller Skating University (“RSU”), which provides classes to roller skating rink operators and owners. RSA sought an educational purpose exemption for its office building and storage building for tax year 2000. The exemption…
2Cases cited11 opinions
- Packard v. ShoopmanIndiana Supreme Court · 2006
- State Board of Tax Commissioners v. Ispat Inland, Inc.Indiana Supreme Court · 2003
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- Travelers' Insurance v. KentIndiana Supreme Court · 1898
- St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
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3Cited by5 opinions
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Hamilton County Property Tax Assessment Board of Appeals v. Oaken Bucket Partners, LLCIndiana Supreme Court · 2010
- Indiana Department of State Revenue v. Caterpillar, Inc.Indiana Supreme Court · 2014
- Johnson Co. Property Tax Assessment Board of Appeals and the Johnson Co. Assessor v. KC Propco LLC d/b/a Kindercare Learning CenterIndiana Tax Court · 2015
- McClain Museum, Inc. v. Madison County AssessorIndiana Tax Court · 2019