Legal Opinion
Lake County Trust Co., Trust No. 6, (Flowers from Heaven, Inc.) v. St. Joseph County Assessor
Indiana Tax Court
Decided October 17, 2017No. 02T10-1604-TA-10Published
1Opinion of the CourtWentworth, J.
This case concerns whether the Indiana Board of Tax Review erred when it dismissed Lake County Trust Co., Trust No. 6’s appeal sua sponte without a motion. The Court reverses and remands the Indiana Board’s dismissal.
FACTS AND PROCEDURAL HISTORY
Flowers for Heaven, Inc. is a 501(c)(3) organization based in St. Joseph County. (See Cert. Admin. R. at 29, 31.) It operates a pro-life ministry from property located in South Bend, Indiana. (Cert. Admin. R. at 2-3, 26 n.l.)
On May 13, 2013, Flowers filed an Application for Property Tax Exemption (Form 136) for the 2013 tax year with the St. Joseph…
2Cases cited8 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Lake County Property Tax Assessment Board of Appeals v. BP Amoco Corp.Indiana Supreme Court · 2005
- Natural Resources Defense Council v. Poet Biorefining- North Manchester, LLC, Poet Biorefining- Cloverdale, LLC, Central Indiana Ethanol, Inc.Indiana Supreme Court · 2014
- Word of His Grace Fellowship, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1999
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