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HAMILTON COUNTY TAX BD. v. OAKEN BUCKET

No. 49S10-1003-TA-140.

938 N.E.2d 654 (2010)

HAMILTON COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS & Hamilton County Assessor, Petitioners (Respondents below), v. OAKEN BUCKET PARTNERS, LLC, Respondent (Petitioner below).

Supreme Court of Indiana.

December 15, 2010.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Tax Litigation Chief, Jessica E. Reagan , Deputy Attorney General, Indianapolis, IN, Attorneys for Petitioners.

Marilyn S. Meighen , Meighen & Associates, Carmel, IN, Attorney for Board of Commissioners of the County of Hamilton Amicus Curiae.

Jeffrey T. Bennett , Karl L. Mulvaney , Bradley D. Hasler , Bingham McHale LLP, Indianapolis, IN, Attorneys for Respondent.

On Petition For Review

RUCKER, Justice.

In this opinion we determine that charging below market rent for part of a building rented to a church is insufficient, standing alone, to justify a religious and charitable purpose property tax exemption. Instead, an owner of leased property must provide evidence that it possesses an exempt purpose separate and distinct from the exempt purpose of its lessee.

Facts and Procedural History

Oaken Bucket...

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