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TRINITY SCHOOL v. KOSCIUSKO COUNTY

No. 49T10-0203-TA-36.

799 N.E.2d 1234 (2003)

TRINITY SCHOOL OF NATURAL HEALTH, INC., Petitioner, v. KOSCIUSKO COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

Tax Court of Indiana.

December 11, 2003.

Attorney(s) appearing for the Case

William W. Barrett, Williams Hewitt & Robbins, LLP, Greenwood, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Trinity School of Natural Health, Inc. (Trinity), appeals the final determination of the Indiana Board of Tax Review (Indiana Board) denying its application for a property tax exemption for the 1998 tax year. The issue is whether Trinity is entitled to the "educational purposes" exemption as provided by Indiana Code § 6-1.1-10-16.1

For the reasons stated below, the Court finds that Trinity is entitled...

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