Legal Opinion
Izaak Walton League of America v. Lake County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided March 4, 2008No. 49T10-0703-TA-12PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
The Izaak Walton League of America (IWL) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its property for the 2000 assessment year (the year at issue). The issue on appeal is whether IWL’s property is entitled to a charitable purposes exemption for the year at issue.
FACTS AND PROCEDURAL HISTORY
IWL is a not-for-profit corporation dedicated to the preservation of natural resources within the United States and educating the public with respect to utilizing and enjoying those natural resources. During the year at issue, IWL owned and maintained…
2Cases cited12 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Sullivan v. DayIndiana Supreme Court · 1997
- Walgreen Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1947
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
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3Cited by4 opinions
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- Marion County Auditor v. Revival Temple Apostolic ChurchIndiana Court of Appeals · 2008
- Spencer County Assessor and Grass Township Assessor v. AK Steel CorporationIndiana Tax Court · 2016
- J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten v. Indiana Department of State RevenueIndiana Tax Court · 2015