Society of St. Vincent DePaul v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from the termination of a property tax exemption for leased property for the 1994-95 tax year. Taxpayer contends that the Department of Revenue’s (department) administrative rule requiring a new application when a lease is extended is void because it exceeds the statute. Taxpayer also claims that the tax authorities are estopped from denying it a property tax exemption by reason of misleading conduct. The department concedes that taxpayer is a qualifying charitable organization and uses the property for charitable purposes. Thus, the dispute…