Legal Opinion
National Ass'n of Miniature Enthusiasts v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 18, 1996No. 49T10-9507-TA-00061PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Judge.
The National Association of Miniature Enthusiasts (NAME) appeals a final determination of the State Board of Tax Commissioners (State Board) assessing NAME's real and personal property for the March 31, 1992, assessment date.
FACTS AND PROCEDURAL HISTORY
NAME owns real and personal property in Clay Township, Hamilton County, Indiana. In May 1992, NAME applied for a charitable exemption pursuant to IND. CODE ANN. § 6-1.1-10-16 (1996). The Hamilton County Board of Review denied the exemption on June 30, 1992. NAME appealed to the State Board which held a hearing on July 14, 1994.…
2Cases cited13 opinions
- Rubin v. JohnsonIndiana Court of Appeals · 1990
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Sony Music Entertainment, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Hamilton County Property Tax Assessment Board of Appeals v. Oaken Bucket Partners, LLCIndiana Supreme Court · 2010
- 6787 Steelworkers Hall, Inc. v. ScottIndiana Tax Court · 2010
5 more not listed; retrieve them via the Exa API.