IND. ASS'N OF SEVENTH-DAY ADVENTISTS v. BD. OF TAX COM'RS

No. 60T05-8702-TA-00006.

519 N.E.2d 772 (1988)

Indiana Association of SEVENTH-DAY ADVENTISTS, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, William L. Long, Chairman, Gordon E. McIntyre, Member, Durwood S. Strang, Member, Respondents.

Tax Court of Indiana.

February 16, 1988.


Attorney(s) appearing for the Case

Alex L. Rogers, Patrick M. O'Brien, Steers, Sullivan, McNamar & Rogers, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for respondents.


FISHER, Judge.

STATEMENT OF THE CASE

The petitioner, Indiana Association of Seventh-Day Adventists, appeals the final determination of the respondent, State Board of Tax Commissioners, which denied the church's claim for exemption.

The church is an Indiana not-for-profit corporation organized for religious purposes. It owns churches, schools, parsonages, camps, and other real property in Indiana, including...

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