Alte Salems Kirche, Inc. v. State Board of Tax Commissioners

This case, along with two others also de cided today, 1 concerns the applicability of the property tax exemption that Indiana grants to charitable, religious and educational organizations. As in the other two cases, the petitioner, Alte Salems Kirche, Inc. (Alte Salems) appeals the final assessment determination of the State Board of Tax Commissioners (State Board), which denied it a property tax exemption. In its original tax appeal, Alte Salems raises one issue for this Court’s consideration: Whether Alte Salems meets the “charitable purpose” requirements of Ind.Code Ann. §§ 6-l.l-10-16(a),…