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ENCHANTED HILLS COMMUNITY ASS'N, INC. v. STATE BD. OF TAX COM'RS

No. 43T05-8712-TA-00065.

529 N.E.2d 392 (1988)

ENCHANTED HILLS COMMUNITY Association, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS RESPONDENT.

Tax Court of Indiana.

October 18, 1988.

Attorney(s) appearing for the Case

J. Everett Newman, III, Wigent & Newman Law Office, Ligonier, for petitioner.

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

FISHER, Judge.

Petitioner, Enchanted Hills Community Association, Inc., appeals the State Board's final determination denying exemption for the year 1985. The exemption was claimed under IC 6-1.1-10-5 and pertained to property owned by the association and related to its function as a community association. The property included a garage for equipment, play and recreation areas, a swimming pool, walkway easements, a meeting hall, a tornado shelter, a marine storage...

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