BROTHERS OF HOLY CROSS v. ST. JOSEPH

No. 49T10-0507-TA-59.

878 N.E.2d 548 (2007)

BROTHERS OF HOLY CROSS, INC., Petitioner, v. ST. JOSEPH COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

Tax Court of Indiana.

December 19, 2007.


Attorney(s) appearing for the Case

Brent A. Auberry, Stephen H. Paul, Baker & Daniels LLP, Indianapolis, IN, Richard A. Nussbaum, II, Sopko, Nussbaum & Inabnit, South Bend, IN, Attorneys for Petitioner.

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


FISHER, J.

The Petitioner, Brothers of Holy Cross, Inc. (BHC), appeals the Indiana Board of Tax Review's (Indiana Board) final determination denying its application for an exemption on its real property for the 2002 tax year (year at issue). The issue for this Court to decide is whether the Indiana Board erred in determining that BHC's real property did not qualify for a property tax exemption.

FACTS AND PROCEDURAL HISTORY

BHC, an Indiana not-for...

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