FISHER, J.
College Corner, L.P. (CCLP) appeals the final determination of the State Board of Tax Commissioners (State Board) denying its request for a property tax exemption for the 2000 tax year (the year at issue). The sole issue before this Court is whether CCLP is entitled to the charitable purposes exemption provided by Indiana Code § 6-1.1-10-16(a).
FACTS AND PROCEDURAL HISTORY
CCLP, a limited partnership, was formed on February 11, 2000...
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