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  5. 694 N.E.2d 810 (1998)
 

ALTE SALEMS KIRCHE, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9507-TA-00060.

694 N.E.2d 810 (1998)

ALTE SALEMS KIRCHE, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 1, 1998.

Attorney(s) appearing for the Case

Mark A. Scherer, Indianapolis, for petitioner.

Jeffrey A. Modisett, Attorney General, Ted J. Holaday, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

Alte Salems Kirche, Inc. (Alte Salem) appeals a final determination of the State Board of Tax Commissioners (State Board) denying it an exemption from property taxation for the 1990 tax year.

BACKGROUND AND PROCEDURAL HISTORY

Alte Salem is a non-denominational church located in a remote section of Posey County. In 1974, Alte Salem was incorporated as an Indiana not-for-profit organization...

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