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IZAAK WALTON LEAGUE v. LAKE COUNTY PROP.

No. 49T10-0703-TA-12.

881 N.E.2d 737 (2008)

IZAAK WALTON LEAGUE OF AMERICA, Petitioner, v. LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

Tax Court of Indiana.

March 4, 2008.

Attorney(s) appearing for the Case

Louis M. Casale, Mindy J. Heidel, Casale, Woodward & Buls, LLP, Merrillville, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Kevin D. Shepherd, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Izaak Walton League of America (IWL) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its property for the 2000 assessment year (the year at issue). The issue on appeal is whether IWL's property is entitled to a charitable purposes exemption for the year at issue.

FACTS AND PROCEDURAL HISTORY

IWL is a not-for-profit corporation dedicated to the preservation of natural resources within the United...

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