Legal Opinion
Indiana Ass'n of Seventh-Day Adventists v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 17, 1987No. 29T05-8612-TA-00053PublishedCited by 13 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
This is an appeal from a final determination of the State Board of Tax Commissioners (Respondent) denying an exemption from real property taxes requested by the Petitioner for 1983. The exemption originally requested was for more property than is at issue here. Respondent granted the exemption to all of the property requested except as to one-half of a duplex residence. It is this denial that is at issue here. As to the half for which the exemption was denied, the assessed value was $6,885; an equal amount for the other half was allowed as exempt by the…
2Cases cited8 opinions
- Department of Financial Institutions v. State BankIndiana Supreme Court · 1969
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
- Storen v. Jasper County Farm Bureau Co-Operative Ass'nIndiana Court of Appeals · 1936
- Harmon v. North Pacific Union Conference Ass'n of Seventh Day AdventistsAlaska Supreme Court · 1969
- St. Mathew Lutheran Church v. Delhi TownshipMichigan Court of Appeals · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Ada County Assessor v. Roman Catholic Diocese of BoiseIdaho Supreme Court · 1993
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Ada CountyIdaho Supreme Court · 1993
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Foursquare Tabernacle Church of God in Christ v. State Board of Tax CommissionersIndiana Tax Court · 1990
8 more not listed; retrieve them via the Exa API.