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ATTORNEYS FOR PETITIONER: LOUIS M. CASALE MINDY J. HEIDEL CASALE, WOODWARD & BULS, LLP Merrillville, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA KEVIN D. SHEPHERD DEPUTY ATTORNEY GENERAL Indianapolis, IN

IZAAK WALTON LEAGUE OF AMERICA, Petitioner, v. LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Respondent.

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Cause No. 49T10-0703-TA-12

FILED
Mar 04 2008, 2:49 pm
of the supreme court, court of appeals and tax court

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION March 4, 2008 FISHER, J.

CLERK

The Izaak Walton League of America (IWL) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its property for the 2000 assessment year (the year at issue). The issue on appeal is whether IWL's property is entitled to a charitable purposes exemption for the year at issue. FACTS AND PROCEDURAL HISTORY IWL is a not-for-profit corporation dedicated to the preservation of natural resources within the United States and educating the public with respect to utilizing and enjoying those natural resources. During the year at issue, IWL owned and maintained approximately 30 acres (comprised of 13 separate parcels) of wetlands and water in

Lake County, Indiana (the subject property).1

There are no improvements on the

subject property nor does IWL intend to ever erect any improvements thereon. On May 5, 2000, IWL applied for a property tax exemption on the subject property with the Lake County Property Tax Assessment Board of Appeals (PTABOA). On July 26, 2004, the PTABOA denied IWL's request for exemption. On August 27, 2004, IWL appealed the PTABOA's decision to the Indiana Board. On October 23, 2006, the Indiana Board conducted a hearing on IWL's appeal. On January 23, 2007, the Indiana Board issued a final determination upholding the PTABOA's decision. On March 6, 2007, IWL initiated an original tax appeal. The Court heard the parties' oral arguments on December 14, 2007. 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 within the scope of its authority. Wittenberg Lutheran Vill. Endowment Corp. v. Lake County Prop. Tax Assessment Bd. of Appeals, 782 N.E.2d 483, 486 (Ind. Tax Ct. 2003), review denied. 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;

The subject property is part of a larger, 50-acre tract owned by IWL. IWL sought, and received, an exemption on the other 20 acres of land for the year at issue. Consequently, those other 20 acres are not part of this appeal.

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(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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