Indiana Tax Court August 29, 2003, 49T10-9811-TA-173 (COMMUNITY HOSPITAL FOUNDATION v. Department of Local Government Finance)

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United States · · · 29-08-2003

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.

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