METHODIST HOSPITALS v. LAKE CTY. PROP. TAX

No. 45T10-0411-TA-50.

862 N.E.2d 335 (2007)

THE METHODIST HOSPITALS, INC., Petitioner, v. LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

Tax Court of Indiana.

January 10, 2007.


Attorney(s) appearing for the Case

David H. Kreider, Earle F. Hites, Hodges & Davis, P.C., Merrillville, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Andrew W. Swain, Special Counsel, Tax Division, John D. Snethen, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

The Petitioner, the Methodist Hospitals, Inc. (Methodist), appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its Primary Care Associates medical offices (PCAs) for the 2000 tax year. The question before this Court is whether Methodist made a prima facie case that the PCAs qualify for a charitable purposes exemption.

FACTS AND PROCEDURAL HISTORY

Methodist is an Indiana not-for-profit corporation...

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