Legal Opinion
St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 27, 1989No. 82T05-8706-TA-00025, 82T05-8801-TA-00001PublishedCited by 17 opinions
1Opinion of the Court
STATEMENT OF THE CASE
FISHER, Judge.
Petitioners, St. Mary’s Medical Center of Evansville, Inc. (St. Mary’s) and St. Mary’s Building Corporation, sought property tax exemptions for three parcels of property for the years 1984 through 1987. The Respondent, State Board of Tax Commissioners, found these properties to be 100% taxable for the years in question. The properties in question are: the Shenandoah Medical Building; the Medical Arts Building; and the St. Mary’s Medical Office Building, which also claims exemption for the additional year of 1983.
The court, having admitted and reviewed the…
2Cases cited9 opinions
- White Cross Hospital Ass'n v. Board of Tax AppealsOhio Supreme Court · 1974
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
- Hotel Dieu v. WilliamsSupreme Court of Louisiana · 1982
- Milton Hospital & Convalescent Home v. Board of AssessorsMassachusetts Supreme Judicial Court · 1971
- Indiana State Board of Tax Commissioners v. Fraternal Order of Eagles, Lodge No. 255Indiana Supreme Court · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- 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
- State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.Indiana Supreme Court · 2002
12 more not listed; retrieve them via the Exa API.