Legal Opinion
Methodist Hospitals, Inc. v. Lake County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided January 10, 2007No. 45T10-0411-TA-50PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
The Petitioner, the Methodist Hospitals, Inc. (Methodist), appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its Primary Care Associates medical offices (PCAs) for the 2000 tax year. The question before this Court is whether Methodist made a prima facie case that the PCAs qualify for a charitable purposes exemption.
FACTS AND PROCEDURAL HISTORY
Methodist is an Indiana not-for-profit corporation that owns and operates two acute care hospitals, one in Gary, Indiana (Northlake Campus) and the other in Mer-rillville, Indiana (Southlake Campus). The Internal…
2Cases cited4 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Wayne County Property Tax Assessment Board of Appeals v. United Ancient Order of Druids-Grove 29Indiana Supreme Court · 2006
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
- Indianapolis Osteopathic Hospital, Inc. v. Department of Local Government FinanceIndiana Tax Court · 2004
3Cited by4 opinions
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- CHARWOOD LLC v. Bartholomew County AssessorIndiana Tax Court · 2009
- Charwood LLC v. Bartholomew County AssessorIndiana Tax Court · 2009