In two recent opinions and one from last spring, the Indiana Tax Court considered whether property taxes for hospitals and hotels should be calculated using the 2% or 3% tax caps. In both opinions, the Court held that use of...more
Assessor had spent little time with limited discovery prosecuting case -
Name: Marion County Assessor v. Stutz Business Center, LLC -
Date Issued: August 30, 2019 -
Property Type: Vacant land -
Assessment Years:...more
Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review -
Date Issued: Feb. 11, 2020 -
Property Type: Single-family residence -
Assessment Date:...more
Name: CVS Corporation v. Elkhart County Assessor
Date Issued: December 9, 2019 -
Property Type: Retail pharmacy -
Assessment Years: 2012 – 2015...more
Name: Sheerin v. LaPorte County Assessor -
Date Issued: December 11, 2019 -
Property Type: Vacant lot -
Assessment Year: 2015...more
Name: McClain Museum, Inc. v. Madison County Assessor -
Date Issued: November 7, 2019 -
Property Type: Museum -
Assessment Year: 2014...more
On May 24, 2018, the Indiana Tax Court in Switzerland County Assessor v. Belterra Resort Indiana, LLC partially reversed the Indiana Board of Tax Review, ordering a further reduction to the values of its hotel, riverboat...more
Name: Madison County Assessor v. Sedd Realty Company -
Date Issued: May 22, 2019 -
Property Type: Shopping Center -
Assessment Dates: 2009-2012...more
Case Name: Marinov and Marinova v. Tippecanoe County Assessor -
Date Issued: February 20, 2019 -
Property Type: Single-family residence...more
The Indiana Tax Court in Lake County Trust Co., Trust No. 6 v. St. Joseph County Assessor on October 17th reversed the dismissal of an exemption appeal by a 501(c)(3) non-profit, Flowers for Heaven, Inc., operating a pro-life...more
In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more
The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount...more
On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust...more
In Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02 (Nov. 4, 2016), the Indiana Tax Court affirmed the 2009 – 2013 assessment reductions of a 13,000 square foot retail store operated as a CVS. During the...more
Let the decisions stand! On September 7, 2016, the Indiana Tax Court relied on the well-established principle of stare decisis – the “foundation stone of the rule of law” – in refusing to overrule the Court’s prior decisions...more
In Jones v. Jefferson County Assessor (May 4, 2016), Homeowners in Jefferson County argued that their partially constructed home should not have been assessed as 100% complete for the 2008 and 2009 tax years. In fact, they...more
The Owner of a lakeside rental property failed to connect her market evidence to the relevant valuation date. Consequently, the Tax Court affirmed the partial denial of Owner’s assessment appeal for the March 1, 2009...more
On January 29, 2016, the Indiana Tax Court in DeKalb County Assessor v. Chavez upheld the decision by the Indiana Board of Tax Review to reclassify 2.72 acres of land from excess residential to agricultural for the March 1,...more
In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center. In Marion County Assessor v. Gateway Arthur, Inc.,...more
Even in a small claims proceeding, the Indiana Board of Tax Review must “uphold the fundamental tenet of our judicial system that neither party be subjected to a trial by ambush.” In RJK Trust v. LaPorte County Assessor...more
On September 9, 2015, the Indiana Tax Court upheld the Indiana Board of Tax Review’s decision affirming an assessor’s residential land valuation. In Cooper v. Allen County Assessor, Homeowners argued that the March 1, 2012,...more
On May 12, 2015, the Indiana Tax Court ruled on the property tax appeals for two residential parcels owned by Property Development Company Four, LLC (the “Company”), which in 2003 bought two parcels in Grant County upon which...more
In a consolidated case involving more than two dozen appeals, the Indiana Tax Court on September 3, 2015, found in Pulte Homes of Indiana, LLC v. Hendricks County Assessor that the Indiana Board of Tax of Review properly...more
In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more
In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date. The land was .16 acre, but the Assessor previously had only...more