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  5. 853 N.E.2d 1262 (2006)
 

DEPT LOCAL GOV. FINANCE v. ROLLER SKATING

No. 49S10-0609-TA-336.

853 N.E.2d 1262 (2006)

DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Appellant (Respondent below), v. ROLLER SKATING RINK OPERATORS ASSOCIATION d/b/a Roller Skating Association, Appellee (Petitioner below).

Supreme Court of Indiana.

September 22, 2006.

Attorney(s) appearing for the Case

Stephen Carter, Attorney General of Indiana, John Snethen, Deputy Attorney General, Andrew W. Swain, Section Chief, Tax Section, Indianapolis, IN, Attorneys for Appellant.

Jeffrey T. Bennett, Bradley D. Hasler, Indianapolis, IN, Attorneys for Appellee.

On Petition for Review

BOEHM, Justice.

We hold that programs of a trade association directed to the development of the private businesses of its members, though "educational" in some sense, do not qualify for property tax exemption as educational activities.

Facts and Procedural History

Roller Skating Rink Operators Association ("RSA") is a nonprofit corporation that operates Roller Skating University ("RSU"), which provides classes to...

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