Legal Opinion
Plainfield Elks Lodge No. 2186 v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 2, 2000No. 49T10-9611-TA-177PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
The petitioner, Plainfield Elks Lodge No. 2186 (the Elks) appeals the final assessment determination of the State Board of Tax Commissioners (State Board) for the 1992 tax year, denying it a property tax exemption for the 1992 tax year. In its original tax appeal, the Elks raise one issue for this Court’s consideration: Whether the Elks’ property meets the “charitable purpose” requirements of Ind. Code Ann. §§ 6-l.l-10-16(a) -36.3(a) (West 2000). For the reasons explained below, the Court finds that the building meets the requirements and is entitled to an exemption.
FACTS AND PROCEDURAL…
2Cases cited6 opinions
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- State Board of Tax Commissioners v. Indianapolis Lodge 17Indiana Supreme Court · 1964
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Indiana State Board of Tax Commissioners v. Fraternal Order of Eagles, Lodge No. 255Indiana Supreme Court · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Alte Salems Kirche, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- New Castle Lodge 147, Loyal Order of Moose, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Brothers of Holy Cross, Inc. v. St. Joseph County Property Tax Assessment Board of AppealsIndiana Tax Court · 2007