Legal Opinion
Tipton County Health Care Foundation, Inc. v. Tipton County Assessor
Indiana Tax Court
Decided February 16, 2012No. 49T10-1101-TA-6PublishedCited by 11 opinions
1Opinion of the CourtWentworth, J.
This case concerns whether the Indiana Board of Tax Review (the Indiana Board) properly determined that the Tipton County Health Care Foundation, Inc. (the Foundation) failed to raise a prima facie case that its assisted living facility is exempt from property tax under Indiana Code § 6-1.1-10-16. The Court affirms.
FACTS AND PROCEDURAL HISTORY
In 1998, Tipton County Memorial Hospital (the Hospital) built Autumnwood Village (Autumnwood), an assisted living facility. It is situated on 1.94 acres of land adjacent to the Hospital and two extended care facilities. All four facilities provide Tipton…
2Cases cited17 opinions
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- State Bd. of Tax Comm. v. Methodist Home for AgedIndiana Court of Appeals · 1968
- State Board of Tax Commissioners v. Indianapolis Lodge 17Indiana Supreme Court · 1964
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of AppealsIndiana Tax Court · 2014
- Pulte Homes of Indiana, LLC v. Hendricks County AssessorIndiana Tax Court · 2015
- Housing Partnerships, Inc. v. OwensIndiana Tax Court · 2014
- Housing Partnerships, Inc. v. Tom Owens, Bartholomew County AssessorIndiana Tax Court · 2014
- Indiana Department of Revenue v. United Parcel Service, Inc.Indiana Supreme Court · 2012
6 more not listed; retrieve them via the Exa API.