Legal Opinion
State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.
Indiana Supreme Court
Decided April 12, 2002No. 49S10-0011-TA-720PublishedCited by 16 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
In 1992, the New Castle Moose Lodge submitted the same anecdotal type of information regarding its charitable efforts that earned it a sixty-seven percent property tax exemption in 1988. A State Board of Tax Commissioners hearing officer updated a 1988 analysis of hours of charitable use of the facility and recommended partial exemption, but the Board denied any exemption for stated reasons having little to do with the statutory "predominant use" test.
The Tax Court reversed, holding that the Lodge's predominant use was charita ble. We granted the Board's petition for…
2Cases cited15 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Podgor v. Indiana UniversityIndiana Court of Appeals · 1978
- State ex rel. State Board of Tax Commissioners v. Marion Superior Court, Civil Division, Room No. 5Indiana Supreme Court · 1979
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
- Indiana Department of State Revenue v. SafayanIndiana Supreme Court · 1995
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- John E. Moriarity and Mae E. Moriarity v. Indiana Department of Natural ResourcesIndiana Supreme Court · 2019
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
- Indianapolis Osteopathic Hospital, Inc. v. Department of Local Government FinanceIndiana Tax Court · 2004
- State Board of Tax Commissioners v. GarciaIndiana Supreme Court · 2002
11 more not listed; retrieve them via the Exa API.