Legal Opinion
Lakeview Country Club, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 22, 1991No. 18T05-8910-TA-00042PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Judge.
This matter comes before the court on Lakeview Country Club, Inc.’s (Lakeview) motion for summary judgment and the Indiana State Board of Tax Commissioners’ (State Board) cross motion for summary judgment.
Facts
Lakeview is an Indiana corporation with its principal place of business located in Delaware County, Indiana. Since 1967, Lakeview has been a golf course. In 1979, however, Lakeview’s land and improvements were allegedly assessed at lower values than other golf courses. Since that time, Lakeview has neither changed the use of the property nor has the property been rezoned.
In…
2Cases cited13 opinions
- State Board of Tax Commissioners v. HollidayIndiana Supreme Court · 1898
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Bailey Seed Farms, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Mid-America Mailers, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1993
4 more not listed; retrieve them via the Exa API.