Legal Opinion
Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.
Indiana Tax Court
Decided April 29, 2005No. 49T10-0403-TA-15PublishedCited by 16 opinions
1Opinion of the CourtFisher, J.
The Knox County Property Tax Assessment Board of Appeals (PTABOA) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) granting Grandview Care, Inc. (Grand-view) a property tax exemption for the 2002 tax year (the year at issue). The sole question before the Court is whether Grandview’s nursing home and assisted living facility, known as the BridgePointe Health Campus (BridgePointe), qualifies for the charitable purposes exemption as provided in Indiana Code § 6-1.1-10-16.
FACTS AND PROCEDURAL HISTORY
Grandview is an Indiana not-for-profit corporation. 1 It owns…
2Cases cited15 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Herb v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- State Bd. of Tax Comm. v. Methodist Home for AgedIndiana Court of Appeals · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2008
11 more not listed; retrieve them via the Exa API.