Legal Opinion
Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided March 18, 2014No. 49T10-1201-TA-4PublishedCited by 5 opinions
1Opinion of the CourtWentworth, J.
This case concerns whether the Indiana Board of Tax Review erred in determining that the Fraternal Order of Eagles # 3988, Inc. was not entitled to either a fraternal beneficiary association exemption or a charitable purposes exemption for the 2006 tax year. The Court affirms.
FACTS AND PROCEDURAL HISTORY
Eagles, a mutual benefit corporation, was incorporated in 1999 under Indiana’s Nonprofit Corporation Act of 1991.1 Its bylaws state that its mission is to “unite[ ] fraternally in the spirit of liberty, truth, justice, and equality, [and] to make human *1198life more desirable by lessening its…
2Cases cited10 opinions
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Illinois-Indiana Cable Television Ass'n v. Public Service CommissionIndiana Court of Appeals · 1981
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- McPeek v. McCardleIndiana Supreme Court · 2008
- State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.Indiana Supreme Court · 2002
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3Cited by5 opinions
- Hamilton County Assessor v. Charles E. DukeIndiana Tax Court · 2017
- Hamilton County Assessor v. SPD Realty, LLCIndiana Tax Court · 2014
- 6787 Steelworkers Hall, Inc. v. Jon M. Snyder, Assessor of Porter CountyIndiana Tax Court · 2017
- McClain Museum, Inc. v. Madison County AssessorIndiana Tax Court · 2019
- Whitelick Indiana Aerie 3702 Fraternal Order of Eagles, Inc. v. Hendricks County Property Tax Assessment Board of AppealsIndiana Tax Court · 2017