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LINCOLN HILLS DEV. CORP. v. STATE BD. OF TAX COM'RS

Nos. 62T05-8705-TA-00022, 31T05-8705-TA-00023.

521 N.E.2d 1360 (1988)

LINCOLN HILLS DEVELOPMENT CORPORATION, Petitioner, v. Indiana State Board of TAX Commissioners, et al., Respondents.

Tax Court of Indiana.

April 22, 1988.

Attorney(s) appearing for the Case

Michael H. Hagedorn, Tell City, for petitioner.

Linley E. Pearson, Atty. Gen. by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, James A. McEntarfer, Zoercher & Huber, Tell City, for respondents.

FISHER, Judge.

STATEMENT OF THE CASE

Petitioner, Lincoln Hills Development Corporation, appeals the State Board of Tax Commissioners' final determinations that personal property, real estate and improvements thereon, located in Perry and Harrison Counties, were not exempt from property tax. The same issue is involved in both appeals and they are joined for purposes of this decision. The determinations pertain to the assessment date of March 1, 1984.

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