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OAKEN BUCKET v. HAMILTON CTY. PROPERTY TAX

No. 49T10-0612-TA-113.

909 N.E.2d 1129 (2009)

OAKEN BUCKET PARTNERS, LLC, Petitioner, v. HAMILTON COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS and Hamilton County Assessor, Respondents.

Tax Court of Indiana.

July 24, 2009.

Attorney(s) appearing for the Case

Jeffrey T. Bennett, Bradley D. Hasler, Bingham McHale LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Jessica E. Reagan, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondents.

FISHER, J.

Oaken Bucket Partners, LLC (Oaken Bucket) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which denied its property tax exemption application for the 2004 tax year (year at issue). The issue for review, as restated by the Court, is whether the Indiana Board erred when it determined that Oaken Bucket's real property was neither owned nor predominately used for religious/charitable...

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