SANGRALEA BOYS FUND v. BD. OF TAX COM'RS

No. 49T10-9508-TA-00079.

686 N.E.2d 954 (1997)

SANGRALEA BOYS FUND, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

October 22, 1997.


Attorney(s) appearing for the Case

Frank E. Tolbert and John Damm, Miller, Tolbert, Muelhausen, Muelhausen & Groff, Logansport, for Petitioner.

Jeffrey A. Modisett, Attorney General, Joel Schiff, Deputy Attorney General, Indianapolis, for Respondent.


FISHER, Judge.

Sangralea Boys Fund, Inc. (Sangralea) appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a property tax exemption for 1992 and 1993. The relevant facts are undisputed, and both parties have filed motions for summary judgment.

The State Board argues that IND.CODE ANN. § 6-1.1-10-16 (West 1989) (amended 1993, 1995) (the Act) requires a unity of ownership, occupation, and use of a piece of property...

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