Legal Opinion
Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided January 24, 2003No. 45T10-0202-TA-24PublishedCited by 29 opinions
1Opinion of the Court
ORDER ON PARTIES CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Wittenberg Lutheran Village Endowment Corporation ("Wittenberg") appeals the final determination of the Indiana Board of Tax Review ("Indiana Board") denying it a property tax exemption for the 1999 tax year. The matter is before the Court on the parties' cross-motions for summary judgment. The sole issue for this Court to decide is whether the portion of Wittenberg's retirement community known as the "Villas" qualifies for a charitable exemption under Indiana Code § 6-1.1-10-16.
FACTS AND PROCEDURAL HISTORY
Wittenberg is an Indiana…
2Cases cited5 opinions
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Miller Village Properties Co. v. Indiana Board of Tax ReviewIndiana Tax Court · 2002
- Raintree Friends Housing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
- State Board of Tax Commissioners v. GarciaIndiana Supreme Court · 2002
3Cited by29 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Collins v. StateIndiana Court of Appeals · 2005
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
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