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

No. 82T10-9810-TA-134.

733 N.E.2d 40 (2000)

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

Tax Court of Indiana.

August 2, 2000.

Attorney(s) appearing for the Case

Mark Scherer, Indianapolis, Indiana, Attorneys for Petitioner.

Karen M. Freeman-Wilson, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

This case, along with two others also decided today,1 concerns the applicability of the property tax exemption that Indiana grants to charitable, religious and educational organizations. As in the other two cases, the petitioner, Alte Salems Kirche, Inc. (Alte Salems) appeals the final assessment determination of the State Board of Tax Commissioners (State Board), which denied it a...

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