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Judge: facility not exempt from property tax

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The Indiana Tax Court has upheld the decision of the Indiana Board of Tax Review that a Tipton County assisted living facility failed to raise a prima facie case that it is exempt from property tax under Indiana Code 6-1.1-10-16.

In Tipton County Health Care Foundation, Inc, f/k/a Tipton County Memorial Hospital Foundation v. Tipton County Assessor, No. 49T10-1101-TA-6, the Tipton County Health Care Foundation filed for a charitable purposes tax exemption for the 2008 and 2009 tax years regarding the operation of Autumnwood, an assisted living facility. The facility was built by the Tipton County Hospital and later sold to the health care foundation. Miller’s Health Systems Inc. leased Autumnwood for five years pursuant to a triple net lease. Miller’s is an Indiana nonprofit that owns and operates nursing homes and assisted living communities.

The Tipton County Property Tax Assessment Board of Appeals denied the exemptions; the board of tax review held that the foundation didn’t make a prima facie case that Autumnwood was entitled to the charitable purposes exemption.

Judge Martha Wentworth upheld the review board’s decision, pointing out that just being an assisted living facility that cares for the elderly does not automatically make a facility exempt. Examining the lease, the judge found that its provisions indicate how Miller’s will use Autumnwood during its tenancy, not that Miller’s overall goal or purpose for its use is charitable. In addition, the certified administrative record regarding whether the arrangement between the foundation and Miller’s was entered into for a public benefit or a private benefit is woefully deficient, Wentworth wrote.


 

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  1. Well, maybe it's because they are unelected, and, they have a tendency to strike down laws by elected officials from all over the country. When you have been taught that "Democracy" is something almost sacred, then, you will have a tendency to frown on such imperious conduct. Lawyers get acculturated in law school into thinking that this is the very essence of high minded government, but to people who are more heavily than King George ever did, they may not like it. Thanks for the information.

  2. I pd for a bankruptcy years ago with Mr Stiles and just this week received a garnishment from my pay! He never filed it even though he told me he would! Don't let this guy practice law ever again!!!

  3. Excellent initiative on the part of the AG. Thankfully someone takes action against predators taking advantage of people who have already been through the wringer. Well done!

  4. Conour will never turn these funds over to his defrauded clients. He tearfully told the court, and his daughters dutifully pledged in interviews, that his first priority is to repay every dime of the money he stole from his clients. Judge Young bought it, much to the chagrin of Conour’s victims. Why would Conour need the $2,262 anyway? Taxpayers are now supporting him, paying for his housing, utilities, food, healthcare, and clothing. If Conour puts the money anywhere but in the restitution fund, he’s proved, once again, what a con artist he continues to be and that he has never had any intention of repaying his clients. Judge Young will be proven wrong... again; Conour has no remorse and the Judge is one of the many conned.

  5. Pass Legislation to require guilty defendants to pay for the costs of lab work, etc as part of court costs...

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