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  5. 826 N.E.2d 177 (2005)
 

KNOX CTY PROP. TAX ASSES. BD. OF APPEALS v. GRANDVIEW CASE, INC.

No. 49T10-0403-TA-15.

826 N.E.2d 177 (2005)

KNOX COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Petitioner, v. GRANDVIEW CARE, INC., Respondent.

Tax Court of Indiana.

April 29, 2005.

Attorney(s) appearing for the Case

Rhonda S. Miller, Bruce A. Smith, Sturm, Smith & Parmenter, Vincennes, IN, Attorneys for Petitioner.

Barton T. Sprunger, Katrina M. Clingerman, Ice Miller, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Knox County Property Tax Assessment Board of Appeals (PTABOA) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) granting Grandview Care, Inc. (Grandview) a property tax exemption for the 2002 tax year (the year at issue). The sole question before the Court is whether Grandview's nursing home and assisted living facility, known as the BridgePointe Health Campus (BridgePointe), qualifies for the charitable purposes exemption...

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