Legal Opinion
Sangralea Boys Fund, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 22, 1997No. 49T10-9508-TA-00079PublishedCited by 29 opinions
1Opinion of the Court
FISHER, Judge.
Sangralea Boys Fund, Inc. (Sangralea) appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a property tax exemption for 1992 and 1993. The relevant facts are undisputed, and both parties have filed motions for summary judgment.
The Státe Board argues that Ind.Code Ann. § 6-1.1-10-16 (West 1989) (amended 1993, 1995) (the Act) requires a unity of ownership, occupation, and use of a piece of property by the party seeking a tax exemption. The State Board’s position is that because Sangralea leases the property to other not-for-profit…
2Cases cited29 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Spaulding v. International Bakers Services, Inc.Indiana Supreme Court · 1990
- HAHN v. MooreIndiana Court of Appeals · 1956
- Guinn v. LightIndiana Supreme Court · 1990
24 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Garcia v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State v. HensleyIndiana Court of Appeals · 1999
24 more not listed; retrieve them via the Exa API.