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LAKE CTY. PROP. TAX ASSESSMENT BD. OF APPEALS v. ST. GEORGE SERBIAN ORTHODOX CHURCH

No. 49T10-0712-TA-72.

905 N.E.2d 536 (2009)

LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Petitioner, v. ST. GEORGE SERBIAN ORTHODOX CHURCH, Respondent.

Tax Court of Indiana.

May 7, 2009.

Attorney(s) appearing for the Case

Mark A. Thiros, Attorney at Law, Merrillville, IN, Attorney for Petitioner.

David M. Austgen, Timothy R. Kuiper, Joseph C. Svetanoff, Austgen Kuiper & Associates, PC, Crown Point, IN, Attorneys for Respondent.

FISHER, J.

The Lake County Property Tax Assessment Board of Appeals (PTABOA) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which granted St. George Serbian Orthodox Church (St.George) a property tax exemption for the 2003 tax year (year at issue). On appeal, the PTABOA argues that the Indiana Board erred when it determined that St. George prima facie demonstrated that its cultural...

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