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ATTORNEYS FOR PETITIONER: ATTORNEYS FOR RESPONDENT: DAVID M. AUSTGEN STEVE CARTER TIMOTHY R. KUIPER ATTORNEY GENERAL OF INDIANA JOSEPH C. SVETANOFF MATTHEW R. NICHOLSON AUSTGEN KUIPER & ASSOCIATES, P.C. DEPUTY ATTORNEY GENERAL Crown Point, IN Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT

FILED
May 28 2008, 3:12 pm
of the supreme court, court of appeals and tax court

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CLERK ) CEDAR LAKE CONFERENCE ) ASSOCIATION, ) ) Petitioner, ) ) v. ) Cause No. 45T10-0702-TA-5 ) LAKE COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Respondent. ) _____________________________________________________________________
ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION May 28, 2008 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.

FACTS AND PROCEDURAL HISTORY CLCA is an Indiana not-for-profit corporation whose stated purpose is "to conduct religious services and promote religious education." (Cert. Admin. R. at 36.)1 CLCA owns and operates the Cedar Lake Bible Conference Center RV Park and Campground in Cedar Lake, Indiana. CLCA's facility is comprised of two adjacent parcels: one parcel consists of 44 acres and contains, inter alia, lodging facilities, a restaurant, a conference center, and assorted recreational areas (hereinafter, the Conference Center); the other parcel consists of 27.678 acres and contains a bathhouse, soccer fields, an archery range, walking trails, an RV park, campgrounds, and a prayer garden (hereinafter, the RV Park). The RV Park is the subject of this appeal.2 During the year at issue, CLCA used the RV Park in conjunction with the Conference Center "to promote Christian principles to youth and adults in a camp environment." (Cert. Admin. R. at 3, 38.) As such, participants of CLCA's programmed events used the RV Park ("affiliated" individuals). The RV Park was also used by "nonaffiliated" individuals (i.e., those who did not attend CLCA's programmed events), other non-profit organizations, churches, and prison ministries. On or about May 6, 2000, CLCA filed an application with the PTABOA, seeking a religious purposes exemption on the RV Park. On June 15, 2005, the PTABOA denied the exemption. On July 14, 2005, CLCA filed a Petition for Review (Form 132) with the Indiana Board. On January 4, 2007, after conducting a hearing, the Indiana Board CLCA has also been designated a 501(c)(3) organization by the Internal Revenue Service and is therefore exempt from federal income tax. (See Cert. Admin. R. at 13.) The Conference Center was granted a religious purposes exemption for the year at issue. (See Resp't Br. at 3.) 2
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upheld the PTABOA's denial. On February 16, 2007, CLCA initiated this original tax appeal. The Court heard the parties' oral arguments on March 14, 2008. Additional facts will be supplied as necessary. STANDARD OF REVIEW This Court gives great deference to final determinations of the Indiana Board when it acts with the scope of its authority. Knox County Prop. Tax Assessment Bd. of Appeals v. Grandview Care, Inc., 826 N.E.2d 177, 180 (Ind. Tax Ct. 2005). Consequently, the Court will reverse a final determination of the Indiana Board only if it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (2) contrary to constitutional right, power, privilege, or immunity; (3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; (4) without observance of procedure required by law; or (5) unsupported by substantial or reliable evidence. IND. CODE ANN.

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