LeSEA BROADCASTING CORP. v. BD. OF TAX COM'RS

No. 29T05-8612-TA-00057.

525 N.E.2d 637 (1988)

LeSea BROADCASTING Corporation, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

June 17, 1988.


Attorney(s) appearing for the Case

John R. Price, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

STATEMENT OF THE CASE

This is an appeal from a final determination denying exemption from property tax for the year 1984. The exemption was denied for: 1) land in excess of fifty acres owned by LeSea for its transmitting facilities and tower in Marion County, and; 2) a building containing five apartments adjacent to LeSea's broadcasting facilities in Hamilton County. LeSea does not challenge the amount of the assessed value.

I. MARION...

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