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Sunday, April 10, 2016

Ind. Decisions - Tax Court posted one Friday, April 8th

In Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLC, a 15-page opinion, Judge Wentworth writes:

This case examines whether the Indiana Board of Tax Review erred when it reduced the Respondents’ real property assessments for the 2006 and 2007 tax years. Upon review, the Court finds that the Indiana Board did not err.

The subject property, Lafayette Square Mall, is located on the northwest side of Indianapolis. At the time the Mall was constructed in 1968, it was the first enclosed mall in Indiana and one of the largest midwestern shopping centers outside of Chicago. * * *

The Assessor has not met his burden in demonstrating that the Indiana Board’s final determination is contrary to law or constitutes an abuse of discretion, as his arguments on appeal are unpersuasive and often incoherent, rife with open-ended questions, and lack citations to either facts in the administrative record or to legal authority. (See Pet’r Br.; Pet’r Reply Br.; Oral Argument Tr. at 3-48.) Accordingly, the Indiana Board’s final determination in this matter is therefore AFFIRMED.

Posted by Marcia Oddi on April 10, 2016 10:06 AM
Posted to Ind. Tax Ct. Decisions