Legal Opinion
Trinity Episcopal Church v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 1, 1998No. 49T10-9610-TA-00143PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Judge.
Trinity Episcopal Church (Trinity) and Midtown Community Mental Health Center (Midtown) 1 appeal a final determination of the State Board of Tax Commissioners (State Board) denying Trinity a property tax exemption for a building Trinity owns located at 3333 North Meridian Street, Indianapolis, Indiana.
FACTS AND PROCEDURAL HISTORY
Established in 1919, Trinity is a church located on the North side of Indianapolis at 3423 North Merdian Street. Over the years, Trinity has acquired a number of lots contiguous to the church building. Trinity has used these properties for religious,…
2Cases cited12 opinions
- Youngstown Sheet & Tube Co. v. Mahoning County Board of RevisionOhio Supreme Court · 1981
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- State Bd. of Tax Comm. v. Methodist Home for AgedIndiana Court of Appeals · 1968
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- City Securities Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2008
- CAVU Co. v. MartinezNew Mexico Supreme Court · 2014
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Plainfield Elks Lodge No. 2186 v. State Board of Tax CommissionersIndiana Tax Court · 2000
4 more not listed; retrieve them via the Exa API.