Wednesday, September 30, 2015
Ind. Courts - Tax Court posts second opinion today
In Marion County Assessor v. Gateway Arthur, Inc., a 10-page opinion, Sr. Judge Fisher writes:
This case examines whether the Indiana Board of Tax Review erred in reducing Gateway Arthur, Inc.’s real property assessments for the 2007, 2008, 2009, and 2010 tax years (the years at issue). The Court finds that the Indiana Board did not err. * * *
The Indiana Board’s final determination, therefore, indicates that it found the Assessor’s position persuasive with respect to this issue, not that it corrected the Appraisal. Accordingly, the Meijer and Meridian Towers cases do not apply here because the Indiana Board’s actions were based on, and supported by, the record evidence. See Meijer Stores, 926 N.E.2d at 1138-39; Meridian Towers, 805 N.E.2d at 480. Consequently, the Indiana Board did not exceed its authority by increasing Gateway Arthur’s requested valuations by $1 million for each of the years at issue.
Posted by Marcia Oddi on September 30, 2015 02:35 PM
Posted to Ind. Tax Ct. Decisions