Legal Opinion
Hamilton County Assessor v. SPD Realty, LLC
Indiana Tax Court
Decided May 27, 2014No. 49T10-1104-TA-28PublishedCited by 4 opinions
1Opinion of the CourtWentworth, J.
The Hamilton County Assessor appeals the Indiana Board of Tax Review’s final determination that SPD Realty, LLC’s real and personal property qualified for a charitable purposes exemption for the 2009 tax year. The Court affirms.
FACTS AND PROCEDURAL HISTORY
In May of 2008, J. Bláir Peebles, Duane and Marcia DuCharme, and Dr. Rajiv Sood formed New Life Generation, Inc., a public benefit corporation, pursuant to the Indiana Nonprofit Corporation Act of 1991. New Life’s Articles of Incorporation state that it is organized for the charitable purpose of procuring tissue donors, performing tissue…
2Cases cited11 opinions
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
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3Cited by4 opinions
- Hamilton County Assessor v. Charles E. DukeIndiana Tax Court · 2017
- McClain Museum, Inc. v. Madison County AssessorIndiana Tax Court · 2019
- Richardson's RV, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 2018
- St. Mary's Building Corporation v. Sarah E. Redman, Warrick County AssessorIndiana Tax Court · 2019