Legal Opinion
Alte Salems Kirche, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 1, 1998No. 49T10-9507-TA-00060PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
Alte Salems Kirche, Inc. (Alte Salem) appeals a final determination of the State Board of Tax Commissioners (State Board) denying it an exemption from property taxation for the 1990 tax year.
BACKGROUND AND PROCEDURAL HISTORY
Alte Salem is a non-denominational church located in a remote section of Posey County. In 1974, Alte Salem was incorporated as an Indiana not-for-profit organization. In this original tax appeal, Alte Salem seeks a property tax exemption for improvements and personal property consisting of the church building, a barn, and a mobile home. Collectively, this…
2Cases cited13 opinions
- Youngstown Sheet & Tube Co. v. Mahoning County Board of RevisionOhio Supreme Court · 1981
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Scheid v. State Board of Tax CommissionersIndiana Tax Court · 1990
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- City Securities Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Kildsig v. Warrick County AssessorIndiana Tax Court · 2013
3 more not listed; retrieve them via the Exa API.