Legal Opinion
Indiana University Foundation v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 31, 1988No. Cause 49T05-8708-TA-00036PublishedCited by 1 opinion
1Opinion of the Court
FISHER, Judge.
The petitioner, Indiana University Foundation, appeals the final determination of the respondent, State Board of Tax Commissioners, which denied the Foundation's application for a 100% exemption of real property under IC 6-1.1-10-16. The Foundation and the State Board have filed cross motions for summary judgment on the question of whether the Foundation, as a 81% owner, is entitled to a 100% exemption for real property under IC 6-1.1-10-16.
The parties have stipulated the following facts. The Foundation was a not-for-profit corporation formed for the purpose of supporting…
2Cases cited9 opinions
- North Shore Post No. 21 v. KorzenIllinois Supreme Court · 1967
- Stark v. KreylingIndiana Supreme Court · 1934
- Wright v. STEERS, ATTY. GENERALIndiana Supreme Court · 1962
- Dunn, Auditor v. City of IndianapolisIndiana Supreme Court · 1935
- City of Atlanta v. SpenceSupreme Court of Georgia · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997