Tuesday, May 12, 2015
Ind. Decisions - Tax Court issues an opinion today
In Property Development Company Four, LLC v. Grant County Assessor, a 10-page opinion, Judge Wentworth writes:
Property Development Company Four, LLC appeals the Indiana Board of Tax Review’s final determination that upheld the Grant County Assessor’s assessments of its real property for the 2004, 2005, and 2006 tax years. * * *
While the Indiana Board correctly determined that the Assessor was authorized to assess the subject properties under Indiana Code § 6-1.1-9-1 et seq., it erred in determining that Property Development had received sufficient notice of those assessments. The Court, therefore, AFFIRMS the Indiana Board’s final determination in part, REVERSES it in part, and REMANDS the matter to the Indiana Board for action consistent with this opinion.
Posted by Marcia Oddi on May 12, 2015 07:46 PM
Posted to Ind. Tax Ct. Decisions