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CEDAR LAKE CONFERENCE v. LAKE COUNTY PTABOA

No. 45T10-0702-TA-5.

887 N.E.2d 205 (2008)

CEDAR LAKE CONFERENCE ASSOCIATION, Petitioner, v. LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

Tax Court of Indiana.

May 28, 2008.

Attorney(s) appearing for the Case

David M. Austgen, Timothy R. Kuiper, Joseph C. Svetanoff, Austgen Kuiper & Associates, P.C., Crown Point, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Matthew R. Nicholson, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Cedar Lake Conference Association (CLCA) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Lake County Property Tax Assessment Board of Appeals' (PTABOA) denial of CLCA's application for a religious purposes exemption on its real property for the 2000 tax year (year at issue). The question before this Court is whether the Indiana Board's final determination is supported by substantial evidence.

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