Legal Opinion
Housing Partnerships, Inc. v. Owens
Indiana Tax Court
Decided June 6, 2014No. 49T10-1005-TA-23PublishedCited by 3 opinions
1Opinion of the CourtWentworth, J.
This case asks the Court to determine whether the Indiana Board of Tax Review erred when it held that for the 2006 tax year, Housing Partnerships, Inc. failed to show that its rental properties qualified for the charitable purposes exemption provided in Indiana Code § 6-1.1-10-16. The Court affirms the Indiana Board’s holding.
FACTS AND PROCEDURAL HISTORY
Housing Partnerships, an Indiana corporation, was formed in 1990. Its articles of incorporation state that it “is organized and operated not for profit but exclusively for charitable purposes.” (Cert. Admin. R. at 548.) More specifically,…
2Cases cited14 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
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3Cited by3 opinions
- Housing Partnerships, Inc. v. Tom Owens, Bartholomew County AssessorIndiana Tax Court · 2014
- Bartholomew County Assessor v. Housing Partnerships, Inc.Indiana Tax Court · 2020
- Starke County Assessor v. Porter-Starke Services, Inc.Indiana Tax Court · 2017