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ATTORNEY FOR PETITIONER: MARK A. THIROS ATTORNEY AT LAW Merrillville, IN

ATTORNEYS FOR RESPONDENT: DAVID M. AUSTGEN TIMOTHY R. KUIPER JOSEPH C. SVETANOFF AUSTGEN KUIPER & ASSOCIATES, PC Crown Point, IN _____________________________________________________________________

IN THE INDIANA TAX COURT

FILED
of the supreme court, court of appeals and tax court

May 07 2009, 3:15 pm

_____________________________________________________________________ CLERK ) LAKE COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0712-TA-72 ) ST. GEORGE SERBIAN ORTHODOX ) CHURCH, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION May 7, 2009 FISHER, J. The Lake County Property Tax Assessment Board of Appeals (PTABOA) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which granted St. George Serbian Orthodox Church (St. George) a property tax exemption for the 2003 tax year (year at issue). On appeal, the PTABOA argues that the Indiana Board erred when it determined that St. George prima facie demonstrated that its cultural center qualified for the religious purposes exemption as provided in

Indiana Code

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