Legal Opinion
Johnson Co. Property Tax Assessment Board of Appeals and the Johnson Co. Assessor v. KC Propco LLC d/b/a Kindercare Learning Center
Indiana Tax Court
Decided April 1, 2015No. 49T10-1112-TA-92PublishedCited by 3 opinions
1Opinion of the CourtWentworth, J.
In this case, the Court is asked to examine whether the Indiana Board of Tax Review erred when it determined that the real property of KC Propco LLC d/b/a KinderCare Learning Center (KC Propco) qualified for an educational purposes exemption for the 2009 tax year. The Court finds that the Indiana Board did not err.
FACTS AND PROCEDURAL HISTORY
KC Propco owns the Greenwood Kinder-Care facility located at 980 South State Road 135, Greenwood, Indiana. The property consists of a 6,959 square foot budding and associated parking space situated on a 2.607 acre lot. (See Cert. Admin. R. at 12-13.)
In…
2Cases cited8 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- 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
- Dekalb County Eastern Community School District v. Department of Local Government FinanceIndiana Tax Court · 2010
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hamilton County Assessor v. Charles E. DukeIndiana Tax Court · 2017
- McClain Museum, Inc. v. Madison County AssessorIndiana Tax Court · 2019
- Starke County Assessor v. Porter-Starke Services, Inc.Indiana Tax Court · 2017