TRINITY EPISCOPAL CHURCH v. STATE BD. OF TAX COM'RS

No. 49T10-9610-TA-00143.

694 N.E.2d 816 (1998)

TRINITY EPISCOPAL CHURCH, Health and Hospital Corp. of Marion County, d/b/a Midtown Community Mental Health Center, Petitioners, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 1, 1998.


Attorney(s) appearing for the Case

Robert E. Johnson, Krieg DeVault Alexander & Capehart, Indianapolis, for petitioners.

Jeffrey A. Modisett, Attorney General, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, for respondent.


FISHER, Judge.

Trinity Episcopal Church (Trinity) and Midtown Community Mental Health Center (Midtown)1 appeal a final determination of the State Board of Tax Commissioners (State Board) denying Trinity a property tax exemption for a building Trinity owns located at 3333 North Meridian Street, Indianapolis, Indiana.

FACTS AND PROCEDURAL HISTORY

Established in 1919, Trinity is a church located on the North side of Indianapolis...

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