Legal Opinion
Marineland Gardens Community Association, Inc. v. Kosciusko County Assessor
Indiana Tax Court
Decided February 19, 2015No. 45T10-1210-TA-65PublishedCited by 2 opinions
1Opinion of the CourtWentworth, J.
The Indiana Board of Tax Review denied Marineland Gardens Community Association, Inc.’s 2009 and 2010 property tax exemptions because it failed to make a prima facie case that it was established for the purpose of retaining and preserving its land and water for their natural characteristics. The Court affirms the Indiana Board.
FACTS AND PROCEDURAL HISTORY
Marineland is the homeowners’ association for a subdivision located on a lake in Kosciusko County. (Cert. Admin. R. at 469, 506.) Marineland was organized as a domestic, non-profit corporation in 1967. (Cert. Admin. R. at 452.) Marineland…
2Cases cited7 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Shelby County Assessor v. CVS Pharmacy, Inc. 6637-02Indiana Tax Court · 2013
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3Cited by2 opinions
- Hamilton County Assessor v. Charles E. DukeIndiana Tax Court · 2017
- Starke County Assessor v. Porter-Starke Services, Inc.Indiana Tax Court · 2017