WENTWORTH, J.
This case concerns whether the Indiana Board of Tax Review (the Indiana Board) properly determined that the Tipton County Health Care Foundation, Inc. (the Foundation) failed to raise a prima facie case that its assisted living facility is exempt from property tax under Indiana Code § 6-1.1-10-16. The Court affirms.
FACTS AND PROCEDURAL HISTORY
In 1998, Tipton County Memorial Hospital (the Hospital) built Autumnwood Village...
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