COMMUNITY HOSPITAL FOUNDATION v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE

No. 49T10-9811-TA-173.

794 N.E.2d 1168 (2003)

COMMUNITY HOSPITAL FOUNDATION, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

Publication Ordered August 29, 2003.


Attorney(s) appearing for the Case

David L. Pippen, Attorney at Law, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Karen Hsu, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Community Hospital Foundation (Foundation) appeals a final determination of the State Board of Tax Commissioners (State Board) valuing its property for the March 1, 1995 assessment date. The issue is whether the State Board erred in classifying the ditch on Foundation's land as primary land. For the reasons stated below, the Court REVERSES and REMANDS the State Board's final determination.

FACTS AND PROCEDURAL HISTORY

Foundation owns land...

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