« Indiana Decisions - Supreme Court posts one today | Main | Indiana Decisions - Court of Appeals posts two today »
Friday, December 10, 2004
Indiana Decisions - Tax Court posts one today
Indianapolis Osteopathic Hospital, Inc. d/b/a Westview Hospital and Health Institute of Indiana, Inc. v. Department of Local Government Finance (12/9/04 IndTaxCt) [Property Tax]
Fisher, 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. * * *Given the evidence in the record, this Court is not convinced that the JCC and Healthplex/MP are similarly situated. Consequently, the Petitioners have not met the second prong of the Collins test, and therefore have not shown that Indiana Code § 6-1.1-10-16, as applied, violates Article 1, § 23 of the Indiana Constitution.
For the foregoing reasons, this Court AFFIRMS the State Board’s final determinations in part and REVERSES them in part. The final determinations are therefore REMANDED to the Indiana Board of Tax Review for action consistent with this opinion.
Posted by Marcia Oddi on December 10, 2004 02:41 PM
Posted to Indiana Decisions