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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. Indianapolis employers harassment among minorities AFRICAN Americans needs to be discussed the metro Indianapolis area is horrible when it comes to harassing African American employees especially in the local healthcare facilities. Racially profiling in the workplace is an major issue. Please make it better because I'm many civil rights leaders would come here and justify that Indiana is a state the WORKS only applies to Caucasian Americans especially in Hamilton county. Indiana targets African Americans in the workplace so when governor pence is trying to convince people to vote for him this would be awesome publicity for the Presidency Elections.

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  5. What a fine article, thank you! I can testify firsthand and by detailed legal reports (at end of this note) as to the dire consequences of rejecting this truth from the fine article above: "The inclusion and expansion of this right [to jury] in Indiana’s Constitution is a clear reflection of our state’s intention to emphasize the importance of every Hoosier’s right to make their case in front of a jury of their peers." Over $20? Every Hoosier? Well then how about when your very vocation is on the line? How about instead of a jury of peers, one faces a bevy of political appointees, mini-czars, who care less about due process of the law than the real czars did? Instead of trial by jury, trial by ideological ordeal run by Orwellian agents? Well that is built into more than a few administrative law committees of the Ind S.Ct., and it is now being weaponized, as is revealed in articles posted at this ezine, to root out post moderns heresies like refusal to stand and pledge allegiance to all things politically correct. My career was burned at the stake for not so saluting, but I think I was just one of the early logs. Due, at least in part, to the removal of the jury from bar admission and bar discipline cases, many more fires will soon be lit. Perhaps one awaits you, dear heretic? Oh, at that Ind. article 12 plank about a remedy at law for every damage done ... ah, well, the founders evidently meant only for those damages done not by the government itself, rabid statists that they were. (Yes, that was sarcasm.) My written reports available here: Denied petition for cert (this time around): http://tinyurl.com/zdmawmw Denied petition for cert (from the 2009 denial and five year banishment): http://tinyurl.com/zcypybh Related, not written by me: Amicus brief: http://tinyurl.com/hvh7qgp

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