STATE BD. OF TAX COM'RS v. NEW CASTLE LODGE # 147

No. 49S10-0011-TA-720.

765 N.E.2d 1257 (2002)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent Below), v. NEW CASTLE LODGE # 147, LOYAL ORDER OF MOOSE, INC., Appellee (Petitioner Below).

Supreme Court of Indiana.

April 12, 2002.


Attorney(s) appearing for the Case

Steve Carter, Attorney General of Indiana, Janet L. Parsanko, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

B. Keith Shake, Karen Ball Woods, Henderson Daily Withrow & Devoe, Indianapolis, IN, Steven G. Hedges, Muncie, IN, Attorneys for Appellee.


SHEPARD, Chief Justice.

In 1992, the New Castle Moose Lodge submitted the same anecdotal type of information regarding its charitable efforts that earned it a sixty-seven percent property tax exemption in 1988. A State Board of Tax Commissioners hearing officer updated a 1988 analysis of hours of charitable use of the facility and recommended partial exemption, but the Board denied any exemption for stated reasons having little to do with the statutory "predominant...

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