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County counsel: recent tax-court decisions may broaden 'school' definition and affect educational exemptions
Summary
Legal counsel told the board two recent Indiana Tax Court decisions involving unions were remanded to the IBTR and hinge on the court’s definition of 'school'; counsel said implications are more significant for education exemptions than for unions themselves and recommended monitoring remands.
The board received a legal update on two Indiana Tax Court decisions from March that involved unions and the Allen County assessor. Counsel said both decisions were remanded to the Indiana Board of Tax Review to apply a broader definition of 'school.'
“I'm Jess Reagan Gaster from the Office of Forestry Policy Counseling,” the counsel said, explaining the cases and noting that, because the rulings turned on how ‘school’ is defined, the immediate practical impact is likely to fall on educational exemptions rather than on union status per se. Counsel recommended monitoring for final IBTR action and returning to the board if further policy guidance or testimony is needed.
