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 … [Read more...]