C.A.P. DIRECTORS v. DEPT. OF LOC. GOV. FIN.

No. 49T10-0004-TA-36.

797 N.E.2d 878 (2003)

INDIANA C.A.P. DIRECTORS ASSOCIATION, now known as the Indiana Community Action Association, Inc., Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

October 15, 2003.


Attorney(s) appearing for the Case

Timothy E. Peterson, Attorney at Law, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Indiana C.A.P. Directors Association (now known as The Indiana Community Action Association, Inc.) (CAP) challenges the State Board of Tax Commissioners' (State Board) final determination which denied CAP a property tax exemption for the 1998 tax year. The matter is currently before this Court on the State Board's motion for summary judgment, in which it raises the following issue: whether CAP's failure to timely file an application for property tax exemption...

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