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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. I just wanted to point out that Congressman Jim Sensenbrenner, Senator Feinstein, former Senate majority leader Bill Frist, and former attorney general John Ashcroft are responsible for this rubbish. We need to keep a eye on these corrupt, arrogant, and incompetent fools.

  2. Well I guess our politicians have decided to give these idiot federal prosecutors unlimited power. Now if I guy bounces a fifty-dollar check, the U.S. attorney can intentionally wait for twenty-five years or so and have the check swabbed for DNA and file charges. These power hungry federal prosecutors now have unlimited power to mess with people. we can thank Wisconsin's Jim Sensenbrenner and Diane Feinstein, John Achcroft and Bill Frist for this one. Way to go, idiots.

  3. I wonder if the USSR had electronic voting machines that changed the ballot after it was cast? Oh well, at least we have a free media serving as vicious watchdog and exposing all of the rot in the system! (Insert rimshot)

  4. Jose, you are assuming those in power do not wish to be totalitarian. My experience has convinced me otherwise. Constitutionalists are nearly as rare as hens teeth among the powerbrokers "managing" us for The Glorious State. Oh, and your point is dead on, el correcta mundo. Keep the Founders’ (1791 & 1851) vision alive, my friend, even if most all others, and especially the ruling junta, chase only power and money (i.e. mammon)

  5. Hypocrisy in high places, absolute immunity handed out like Halloween treats (it is the stuff of which tyranny is made) and the belief that government agents are above the constitutions and cannot be held responsible for mere citizen is killing, perhaps has killed, The Republic. And yet those same power drunk statists just reel on down the hallway toward bureaucratic fascism.

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