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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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  1. I will continue to pray that God keeps giving you the strength and courage to keep fighting for what is right and just so you are aware, you are an inspiration to those that are feeling weak and helpless as they are trying to figure out why evil keeps winning. God Bless.....

  2. Some are above the law in Indiana. Some lined up with Lodges have controlled power in the state since the 1920s when the Klan ruled Indiana. Consider the comments at this post and note the international h.q. in Indianapolis. http://www.theindianalawyer.com/human-trafficking-rising-in-indiana/PARAMS/article/42468. Brave journalists need to take this child torturing, above the law and antimarriage cult on just like The Globe courageously took on Cardinal Law. Are there any brave Hoosier journalists?

  3. I am nearing 66 years old..... I have no interest in contacting anyone. All I need to have is a nationality....a REAL Birthday...... the place U was born...... my soul will never be at peace. I have lived my life without identity.... if anyone can help me please contact me.

  4. This is the dissent discussed in the comment below. See comments on that story for an amazing discussion of likely judicial corruption of some kind, the rejection of the rule of law at the very least. http://www.theindianalawyer.com/justices-deny-transfer-to-child-custody-case/PARAMS/article/42774#comment

  5. That means much to me, thank you. My own communion, to which I came in my 30's from a protestant evangelical background, refuses to so affirm me, the Bishop's courtiers all saying, when it matters, that they defer to the state, and trust that the state would not be wrong as to me. (LIttle did I know that is the most common modernist catholic position on the state -- at least when the state acts consistent with the philosophy of the democrat party). I asked my RCC pastor to stand with me before the Examiners after they demanded that I disavow God's law on the record .... he refused, saying the Bishop would not allow it. I filed all of my file in the open in federal court so the Bishop's men could see what had been done ... they refused to look. (But the 7th Cir and federal judge Theresa Springmann gave me the honor of admission after so reading, even though ISC had denied me, rendering me a very rare bird). Such affirmation from a fellow believer as you have done here has been rare for me, and that dearth of solidarity, and the economic pain visited upon my wife and five children, have been the hardest part of the struggle. They did indeed banish me, for life, and so, in substance did the the Diocese, which treated me like a pariah, but thanks to this ezine ... and this is simply amazing to me .... because of this ezine I am not silenced. This ezine allowing us to speak to the corruption that the former chief "justice" left behind, yet embedded in his systems when he retired ... the openness to discuss that corruption (like that revealed in the recent whistleblowing dissent by courageous Justice David and fresh breath of air Chief Justice Rush,) is a great example of the First Amendment at work. I will not be silenced as long as this tree falling in the wood can be heard. The Hoosier Judiciary has deep seated problems, generational corruption, ideological corruption. Many cases demonstrate this. It must be spotlighted. The corrupted system has no hold on me now, none. I have survived their best shots. It is now my time to not be silent. To the Glory of God, and for the good of man's law. (It almost always works that way as to the true law, as I explained the bar examiners -- who refused to follow even their own statutory law and violated core organic law when banishing me for life -- actually revealing themselves to be lawless.)

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