6787 Steelworkers Hall, Inc. v. Jon M. Snyder, Assessor of Porter County

6787 Steelworkers Hall, Inc. (“Local 6787”) appeals the Indiana Board of Tax Review’s denial of its applications for a charitable or educational purposes property tax exemption for the 2008 and 2010 tax years (the “periods at issue”). 1 Upon review, the Court affirms the Indiana Board.

FACTS AND PROCEDURAL HISTORY

Local 6787, an affiliate of the United Steelworkers of America, is a labor union that is owned by approximately 3,400 employees of ArcelorMittal’s Burns Harbor steel mill (i.e., the members). 2 (See Cert. Admin. R. at 916, 1307, 1311, 1315, 1322, 1324-25.) Local 6787 was organized as…