ILNews

Judge upholds 2009 tax year exemption

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The Indiana Tax Court rejected the Hamilton County assessor’s claim that a for-profit limited liability company created to purchase office space for its nonprofit tissue donation company should not qualify for a charitable purposes exemption for the 2009 tax year.

New Life Generation Inc. was created in May 2008 as a nonprofit to procure tissue donations, perform donation recoveries, and provide related donor services. After New Life had trouble renting suitable space, its owners formed SPD, a LLC, to purchase an office building. It leased a portion of the building to New Life for a 10-year period. New Life paid rent in the amount of SPD’s mortgage, as well as all real and personal property taxes and other expenses.

SPD requested a charitable purposes exemption for the 2009 tax year, which the Hamilton County Property Tax Assessment Board of Appeals denied. SPD appealed, and the Indiana Board of Tax Review granted the exemption.

In Hamilton County Assessor v. SPD Realty, LLC, 49T10-1104-TA-28, the assessor contended that the board’s final determination is contrary to law and unsupported by substantial evidence because New Life did not occupy and use the property for a charitable purpose;  SPD did not own the property for a charitable purpose; and the property was not  predominately used for charitable purposes. In its final determination, the IBTR explained that it found that New Life occupied and used the property for a charitable purpose because the parties did not appear to dispute the issue.

There is substantial evidence to support the board’s finding that New Life occupied and used the property for a charitable purpose, Judge Martha Wentworth wrote, because the assessor did not challenge SPD’s claims regarding New Life’s charitable purpose or present evidence to the contrary. Instead, the assessor focused primarily on whether SPD had a charitable purpose.

The IBTR also determined that the totality of the evidence demonstrated that SPD owned the property for a charitable purpose. The totality of the evidence indicates that the arrangement between SPD and New Life was not a typical landlord-tenant relationship and that SPD did not have a profit motive, Wentworth wrote. The evidence of the close relationship between these two entities does support the finding that each has a similar charitable purpose. Wentworth declined to reweigh the evidence in the assessor’s favor.

Wentworth also rejected the assessor’s claim that the board incorrectly determined that SPD’s property was predominately used for charitable purposes. The language of I.C. 6-1.1-10-36.3(a) “clearly requires that a property be used or occupied for charitable purposes for more than 50% of the time that it is actually used or occupied during the tax year at issue. Here, the evidence shows that in the four months the property was used and occupied, it was used 100% of the time for the charitable purpose of operating a tissue bank,” she wrote.
 

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  2. Unlike the federal judge who refused to protect me, the Virginia State Bar gave me a hearing. After the hearing, the Virginia State Bar refused to discipline me. VSB said that attacking me with the court ADA coordinator had, " all the grace and charm of a drive-by shooting." One does wonder why the VSB was able to have a hearing and come to that conclusion, but the federal judge in Indiana slammed the door of the courthouse in my face.

  3. I agree. My husband has almost the exact same situation. Age states and all.

  4. Thanks Jim. We surprised ourselves with the first album, so we did a second one. We are releasing it 6/30/17 at the HiFi. The reviews so far are amazing! www.itsjustcraig.com Skope Mag: It’s Just Craig offers a warm intimacy with the tender folk of “Dark Corners”. Rather lovely in execution, It’s Just Craig opts for a full, rich sound. Quite ornate instrumentally, the songs unfurl with such grace and style. Everything about the album feels real and fully lived. By far the highlight of the album are the soft smooth reassuring vocals whose highly articulate lyrics have a dreamy quality to them. Stories emerge out of these small snapshots of reflective moments.... A wide variety of styles are utilized, with folk anchoring it but allowing for chamber pop, soundtrack work, and found electronics filtering their way into the mix. Without a word, It’s Just Craig sets the tone of the album with the warble of “Intro”. From there things get truly started with the hush of “Go”. Building up into a great structure, “Go” has a kindness to it. Organs glisten in the distance on the fragile textures of “Alone” whose light melody adds to the song’s gorgeousness. A wonderful bloom of color defines the spaciousness of “Captain”. Infectious grooves take hold on the otherworldly origins of “Goodnight” with precise drum work giving the song a jazzy feeling. Hazy to its very core is the tragedy of “Leaving Now”. By far the highlight of the album comes with the closing impassioned “Thirty-Nine” where many layers of sound work together possessing a poetic quality.

  5. Andrew, if what you report is true, then it certainly is newsworthy. If what you report is false, then it certainly is newsworthy. Any journalists reading along??? And that same Coordinator blew me up real good as well, even destroying evidence to get the ordered wetwork done. There is a story here, if any have the moxie to go for it. Search ADA here for just some of my experiences with the court's junk yard dog. https://www.scribd.com/document/299040062/Brown-ind-Bar-memo-Pet-cert Yep, drive by shootings. The lawyers of the Old Dominion got that right. Career executions lacking any real semblance of due process. It is the ISC way ... under the bad shepard's leadership ... and a compliant, silent, boot-licking fifth estate.

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