Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption?  Not Without Evidence of Predominate Use for an Exempt Purpose.

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an Exempt Purpose.

In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where the taxpayer failed to prove it owned, occupied and used the property for an exempt purpose. The Greater …

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Vacant Historic Building Qualified for Indiana Property Tax Exemption

Vacant Historic Building Qualified for Indiana Property Tax Exemption

  In Historic Landmarks Foundation of Indiana Inc. v. Vigo County Assessor, Pet. No. 84-002-11-2-8-02178 (June 10, 2014), a nonprofit Corporation claimed a 100% exemption on a property that was vacant on the March 1, 2011, assessment date.  The Corporation purchased a historic building on February …

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