id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3793	Jegen III, Lawrence A.; Brown, Adam J.	Recent Developments in Indiana Taxation	2006	50	.pdf	application/pdf	21703	1302	66	^ Next PTABOA claimed that Grandview may have owned, but did not occupy or use the property as required by the statute.^^^ Lastly, PTABOA claimed that Grandview and Trilogy were operating this nursing home to generate a profit, which was clearly outside the intent of the exemption.^^^ The Tax Court dismissed the first argument, holding that BridgePointe need only be owned, occupied, and used for a charitable purpose, and that neither BridgePointe nor Grandview were required to be affiliated with a religious organization to be entitled to the exemption.^^^ Furthermore the Tax Court found that Indiana courts have long recognized that providing care and comfort to the aged constitutes a charitable purpose. The Tax Court relied on the DDSR's examples of a newspaper from its own regulations in finding that The Electric Consumer was commonly understood to be a newspaper.	cache/inlawrev-3793.pdf	txt/inlawrev-3793.txt