Legal Opinion
Hamilton County Assessor v. Charles E. Duke
Indiana Tax Court
Decided February 3, 2017No. 49T10-1309-TA-69PublishedCited by 4 opinions
1Opinion of the CourtWentworth, J.
This case concerns whether the Indiana Board of Tax Review erred when it determined that, for the 2009, 2010, and 2011 tax years (the “years at issue”), Charles E. Duke’s real property qualified for an educational purposes exemption, but did not qualify for a religious purposes exemption. The Court reverses the Indiana Board’s determination on the educational purposes exemption, and affirms its determination on the religious purposes exemption.
FACTS AND PROCEDURAL HISTORY
Duke owns a 5,298 square foot facility on a 1.03 acre lot located in Carmel, Indiana. (Cert. Admin. R. at 184-86.) In 1987,…
2Cases cited6 opinions
- State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.Indiana Supreme Court · 2002
- Hamilton County Property Tax Assessment Board of Appeals v. Oaken Bucket Partners, LLCIndiana Supreme Court · 2010
- Fraternal Order of Eagles 3988, Inc. v. Morgan County Property Tax Assessment Board of AppealsIndiana Tax Court · 2014
- Hamilton County Assessor v. SPD Realty, LLCIndiana Tax Court · 2014
- Johnson Co. Property Tax Assessment Board of Appeals and the Johnson Co. Assessor v. KC Propco LLC d/b/a Kindercare Learning CenterIndiana Tax Court · 2015
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Evansville Courier Company Inc. v. Vanderburgh County AssessorIndiana Tax Court · 2017
- McClain Museum, Inc. v. Madison County AssessorIndiana Tax Court · 2019
- St. Mary's Building Corporation v. Sarah E. Redman, Warrick County AssessorIndiana Tax Court · 2019
- Whitelick Indiana Aerie 3702 Fraternal Order of Eagles, Inc. v. Hendricks County Property Tax Assessment Board of AppealsIndiana Tax Court · 2017