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LAKEVIEW COUNTRY CLUB v. TAX COM'RS

No. 18T05-8910-TA-00042.

565 N.E.2d 392 (1991)

LAKEVIEW COUNTRY CLUB, Inc., Petitioner, v. STATE OF INDIANA BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

January 22, 1991.

Attorney(s) appearing for the Case

William V. Hughes, Beasley, Gilkison, Retherford, Buckles & Clark, Muncie, for petitioner.

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

FISHER, Judge.

This matter comes before the court on Lakeview Country Club, Inc.'s (Lakeview) motion for summary judgment and the Indiana State Board of Tax Commissioners' (State Board) cross motion for summary judgment.

Facts

Lakeview is an Indiana corporation with its principal place of business located in Delaware County, Indiana. Since 1967, Lakeview has been a golf course. In 1979, however...

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