Legal Opinion
Lincoln Hills Development Corp. v. Indiana State Board of Tax Commissioners
Indiana Tax Court
Decided April 22, 1988No. 62T05-8705-TA-00022, 31T05-8705-TA-00023PublishedCited by 7 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
Petitioner, Lincoln Hills Development Corporation, appeals the State Board of Tax Commissioners' final determinations that personal property, real estate and improvements thereon, located in Perry and Harrison Counties, were not exempt from property tax. The same issue is involved in both appeals and they are joined for purposes of this decision. The determinations pertain to the assessment date of March 1, 1984.
FACTS AND DECISION
Lincoln Hills is a not-for-profit corporation which owns and operates housing projects on both of the properties at issue. The…
2Cases cited5 opinions
- Higgins v. HaleIndiana Supreme Court · 1985
- COMBS, AUDITOR v. CookIndiana Supreme Court · 1958
- State Bd. of Tax Comm. v. Methodist Home for AgedIndiana Court of Appeals · 1968
- State Ex Rel. Boger v. Daviess Circuit CourtIndiana Supreme Court · 1959
- Don Meadows Motors, Inc. v. State, Board of Tax CommissionersIndiana Tax Court · 1988
3Cited by7 opinions
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
- Raintree Friends Housing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- 6787 Steelworkers Hall, Inc. v. ScottIndiana Tax Court · 2010
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
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