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STATE BD. OF TAX COM'RS v. GATLING GUN CLUB

No. 1-979A242.

420 N.E.2d 1324 (1981)

STATE Board of Tax Commissioners: Carleton Phillippi, Durwood Strang, Taylor Morris, Jr., As Members, Defendants-Appellants, v. GATLING GUN CLUB, Inc., an Indiana Not for Profit Corporation, Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied July 7, 1981.

Transfer Denied October 27, 1981.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Marily S. Meighen, Deputy Atty. Gen., Indianapolis, for defendants-appellants.

William L. Soards, Thomas J. Carroll, Gerald W. Ohrn, Indianapolis, for plaintiff-appellee.

RATLIFF, Judge.

STATEMENT OF THE CASE

The defendant-appellant State Board of Tax Commissioners appeals the judgment of the Hendricks Circuit Court in favor of the plaintiff-appellee Gatling Gun Club, Inc., on the latter's action for judicial review of the State Board of Tax Commissioners' denial of property tax exemption.1

We reverse and remand.

STATEMENT OF THE FACTS

The Gatling Gun Club, Inc. (hereinafter...

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