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

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN CHIEF COUNSEL, TAX SECTION JESSICA E. REAGAN DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
ST. GEORGE SERBIAN ORTHODOX CHURCH,

FILED
May 20 2008, 11:32 am
of the supreme court, court of appeals and tax court

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CLERK ) ) ) Petitioner, ) ) v. ) Cause No. 45T10-0712-TA-79 ) LAKE COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Respondent. ) _____________________________________________________________________
ORDER ON RESPONDENT'S MOTION TO DISMISS NOT FOR PUBLICATION May 20, 2008 FISHER, J. St. George Serbian Orthodox Church (St. George) has appealed the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2001 and 2002 tax years (the years at issue). The matter is currently before the Court on the Lake County Property Tax Assessment Board of Appeals' (PTABOA) motion to dismiss. For the reasons stated below, the Court DENIES the PTABOA's motion.

FACTS AND PROCEDURAL HISTORY St. George sought a religious purposes exemption on its real property in Lake County, Indiana, for the years at issue. The PTABOA denied St. George's requests. St. George subsequently appealed the PTABOA's denials to the Indiana Board. On October 22, 2007, after conducting a hearing on the matter, the Indiana Board issued a final determination affirming the PTABOA's denials. St. George filed an appeal with this Court on December 5, 2007. On January 17, 2008, the PTABOA moved to dismiss the case. The Court conducted a hearing on the PTABOA's motion on April 25, 2008. Additional facts will be supplied as necessary. ANALYSIS The PTABOA asks the Court to dismiss St. George's appeal. It asserts that because St. George failed to timely name the county assessor as the respondent in its appeal as required by Indiana Code

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