|
|
Article: Property tax exemption upheld for correspondence school.(cases in brief)(Brief Article)
- Article from:
- Appraisal Journal
- Article date:
- June 22, 2004
CopyrightCOPYRIGHT 2004 The Appraisal Institute. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
|
A correspondence school that offered courses in natural health for personal enrichment and self-improvement was entitled to an exemption from property taxes according to the Tax Court of Indiana.
Trinity School of Natural Health, Inc. (Trinity) is a correspondence school that owns two parcels of real property in Kosciusko County, Indiana. One parcel contains an office where staff members receive and grade tests, mail course work, answer phones, enroll students, and perform administrative tasks. The second parcel contains an improvement that is used as both the office and primary residence of the school director. Trinity filed an application for an ...