Legal Opinion
Indianapolis Osteopathic Hospital, Inc. v. Department of Local Government Finance
Indiana Tax Court
Decided December 9, 2004No. 49T10-0012-TA-127PublishedCited by 12 opinions
1Opinion of the CourtFisher, J.
Indianapolis Osteopathic Hospital, Inc., d/b/a Westview Hospital (Westview), and Health Institute of Indiana, Inc. (HII) (collectively, the Petitioners) appeal the final determinations of the State Board of Tax Commissioners (State Board) assessing their real and personal property for the 1999 and 2000 tax years (the years at issue). The issue for the Court to decide is whether the Petitioners' property qualifies for the charitable purposes exemption as provided in Indiana Code § 6-1.1-10-16. 2
FACTS
Westview is an Indiana not-for-profit corporation that owns and operates West-view Hospital in…
2Cases cited17 opinions
- Collins v. DayIndiana Supreme Court · 1994
- School City of Elwood v. State Ex Rel. GriffinIndiana Supreme Court · 1932
- Harris v. Young Women's Christian Assn. of Terre HauteIndiana Supreme Court · 1968
- St. Vincent's Hospital v. StineIndiana Supreme Court · 1924
- Indianapolis Elks Building Corp. v. State Board of Tax CommissionersIndiana Court of Appeals · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
- College Corner, L.P. v. Department of Local Government FinanceIndiana Tax Court · 2006
- Cedar Lake Conference Ass'n. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2008
- 6787 Steelworkers Hall, Inc. v. ScottIndiana Tax Court · 2010
7 more not listed; retrieve them via the Exa API.