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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. KUDOS to the Indiana Supreme Court for realizing that some bureacracies need to go to the stake. Recall what RWR said: "No government ever voluntarily reduces itself in size. Government programs, once launched, never disappear. Actually, a government bureau is the nearest thing to eternal life we'll ever see on this earth!" NOW ... what next to this rare and inspiring chopping block? Well, the Commission on Gender and Race (but not religion!?!) is way overdue. And some other Board's could be cut with a positive for State and the reputation of the Indiana judiciary.

  2. During a visit where an informant with police wears audio and video, does the video necessary have to show hand to hand transaction of money and narcotics?

  3. I will agree with that as soon as law schools stop lying to prospective students about salaries and employment opportunities in the legal profession. There is no defense to the fraudulent numbers first year salaries they post to mislead people into going to law school.

  4. The sad thing is that no fish were thrown overboard The "greenhorn" who had never fished before those 5 days was interrogated for over 4 hours by 5 officers until his statement was illicited, "I don't want to go to prison....." The truth is that these fish were measured frozen off shore and thawed on shore. The FWC (state) officer did not know fish shrink, so the only reason that these fish could be bigger was a swap. There is no difference between a 19 1/2 fish or 19 3/4 fish, short fish is short fish, the ticket was written. In addition the FWC officer testified at trial, he does not measure fish in accordance with federal law. There was a document prepared by the FWC expert that said yes, fish shrink and if these had been measured correctly they averaged over 20 inches (offshore frozen). This was a smoke and mirror prosecution.

  5. I love this, Dave! Many congrats to you! We've come a long way from studying for the bar together! :)

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