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COMMUNITY CHRISTIAN CHURCH, INC. v. BD. OF TAX COM'RS

No. 49T05-8707-TA-00028.

523 N.E.2d 462 (1988)

COMMUNITY CHRISTIAN CHURCH, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 5, 1988.

Attorney(s) appearing for the Case

C. Keith Pettigrew, Indianapolis, for petitioner.

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

FISHER, Judge.

Community Christian Church, Inc. appeals the final determination of the State Board of Tax Commissioners, which denied the church's claim for exemption filed by the church pursuant to IC 6-1.1-10-16 and IC 6-1.1-10-21.

On February 15, 1986, the church entered into an executory land contract with John and Betty Hoffman to purchase property at 3929 Millersville Road, Indianapolis, Indiana. The land contract required the church to make a down payment...

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