Legal Opinion

Brothers of Holy Cross, Inc. v. St. Joseph County Property Tax Assessment Board of Appeals

Indiana Tax Court

Decided December 19, 2007No. 49T10-0507-TA-59PublishedCited by 1 opinion

1Opinion of the CourtFisher, J.

The Petitioner, Brothers of Holy Cross, Inc. (BHC), appeals the Indiana Board of Tax Review’s (Indiana Board) final determination denying its application for an exemption on its real property for the 2002 tax year (year at issue). The issue for this Court to decide is whether the Indiana Board erred in determining that BHC’s real property did not qualify for a property tax exemption.

FACTS AND PROCEDURAL HISTORY

BHC, an Indiana not-for-profit corporation affiliated with the Roman Catholic Church, owns a 38.62 acre parcel of land in Notre Dame, Indiana. The parcel contains BHC’s retirement…

2Cases cited7 opinions

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
State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.Indiana Supreme Court · 2002
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

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012