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INDIANA UNIV. FOUNDATION v. STATE BD. OF TAX COM'RS

Cause No. 49T05-8708-TA-00036.

527 N.E.2d 1166 (1988)

THE INDIANA UNIVERSITY FOUNDATION, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, and Leo A. Lippman, Respondent.

Tax Court of Indiana.

August 31, 1988.

Attorney(s) appearing for the Case

Donald F. Foley, Donald F. Foley & Associates, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The petitioner, Indiana University Foundation, appeals the final determination of the respondent, State Board of Tax Commissioners, which denied the Foundation's application for a 100% exemption of real property under IC 6-1.1-10-16. The Foundation and the State Board have filed cross motions for summary judgment on the question of whether the Foundation, as a 31% owner, is entitled to a 100% exemption for...

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