Legal Opinion
College Corner, L.P. v. Department of Local Government Finance
Indiana Tax Court
Decided January 19, 2006No. 49T10-0201-TA-1PublishedCited by 14 opinions
1Opinion of the CourtFisher, J.
College Corner, L.P. (CCLP) appeals the final determination of the State Board of Tax Commissioners (State Board) denying its request for a property tax exemption for the 2000 tax year (the year at issue). The sole issue before this Court is whether CCLP is entitled to the charitable purposes exemption provided by Indiana Code § 6-1.1-10-16(g).
FACTS AND PROCEDURAL HISTORY
CCLP, a limited partnership, was formed on February 11, 2000. It is comprised of one general partner, the Old Northside Foundation, Ince. (ONF), and one limited partner, the National City Community Development Corporation…
2Cases cited17 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- River Oaks Garden Club v. City of HoustonTexas Supreme Court · 1963
- Unionville-Chadds Ford School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 1998
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- 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 by14 opinions
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Hamilton County Property Tax Assessment Board of Appeals v. Oaken Bucket Partners, LLCIndiana Supreme Court · 2010
- Hamilton County Assessor v. SPD Realty, LLCIndiana Tax Court · 2014
- Methodist Hospitals, Inc. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2007
9 more not listed; retrieve them via the Exa API.