Legal Opinion
LeSea Broadcasting Corp. v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 17, 1988No. 29T05-8612-TA-00057PublishedCited by 12 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
This is an appeal from a final determination denying exemption from property tax for the year 1984. The exemption was denied for: 1) land in excess of fifty acres owned by LeSea for its transmitting facilities and tower in Marion County, and; 2) a building containing five apartments adjacent to LeSea’s broadcasting facilities in Hamilton County. LeSea does not challenge the amount of the assessed value.
I. MARION COUNTY PROPERTY
LeSea is an Indiana not-for-profit corporation organized for religious purposes. It owns and occupies a tract of land in Marion…
2Cases cited17 opinions
- Van Orman v. StateIndiana Court of Appeals · 1981
- State ex rel. State Board of Tax Commissioners v. Marion Superior Court, Civil Division, Room No. 5Indiana Supreme Court · 1979
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- 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
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Garcia v. State Board of Tax CommissionersIndiana Tax Court · 1998
- St. Mary's Medical Center of Evansville, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
7 more not listed; retrieve them via the Exa API.