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JOHNSON CTY. PROPERTY TAX v. KC PROPCO LLC

No. 49T10-1112-TA-92.

28 N.E.3d 370 (2015)

JOHNSON COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS and the Johnson County Assessor, Petitioners, v. KC PROPCO LLC d/b/a KinderCare Learning Center, Respondent.

Tax Court of Indiana.

April 1, 2015.

Attorney(s) appearing for the Case

Dustin D. Huddleston , Huddleston & Huddleston, Franklin, IN, Attorney for Petitioners.

Michael H. Michmerhuizen , Joshua C. Neal , Barrett & McNagny, LLP, Fort Wayne, IN, Attorneys for Respondent.

In this case, the Court is asked to examine whether the Indiana Board of Tax Review erred when it determined that the real property of KC Propco LLC d/b/a KinderCare Learning Center (KC Propco) qualified for an educational purposes exemption for the 2009 tax year. The Court finds that the Indiana Board did not err.

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