Legal Opinion
Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided May 28, 2008No. 45T10-0702-TA-5PublishedCited by 9 opinions
1Opinion of the CourtFisher, J.
Cedar Lake Conference Association (CLCA) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Lake County Property Tax Assessment Board of Appeals’ (PTABOA) denial of CLCA’s application for a religious purposes exemption on its real property for the 2000 tax year (year at issue). The question before this Court is whether the Indiana Board’s final determination is supported by substantial evidence.
FACTS AND PROCEDURAL HISTORY
CLCA is an Indiana not-for-profit corporation whose stated purpose is “to conduct religious services and promote…
2Cases cited7 opinions
- Huffman v. Indiana Office of Environmental AdjudicationIndiana Supreme Court · 2004
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
- Indianapolis Osteopathic Hospital, Inc. v. Department of Local Government FinanceIndiana Tax Court · 2004
- LeSea Broadcasting Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- Grant County Assessor v. Kerasotes Showplace Theatres, LLCIndiana Tax Court · 2011
- 6787 Steelworkers Hall, Inc. v. ScottIndiana Tax Court · 2010
- Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of AppealsIndiana Tax Court · 2014
4 more not listed; retrieve them via the Exa API.