Caselaw

Indiana Continuing Legal Education Forum (ICLEF): This is a valuable resource for continuing education and legal analysis regarding Indiana property law.

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​Overcoming Burden of Proof Without an Appraisal:

• Justin Greer vs Tippecanoe County Assessor - Time trended sales comparison approach based on StatCom Research

• Joni Novak vs Howard County Assessor - Purchase price of a property is often the best evidence of a property's value; respondent failed to rebut petitioner evidence by inadequately comparing sales of similar properties

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Omitted or Undervalued Property:

• Tri-State Investment, LLC vs Bainbridge Township Assessor - Changes to assessment outside of the general reassessment procedures. IC 6-1.1-4 refers to an asessor's "belief" that property is under-assessed, burden rests with taxpayer when proper notice of assessment change is given under IC 6-1.1-3-20.

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Aggregate Value:

• Indiana MCH, LLC vs Scott County Assessor - Application of income approach, actual income and expense data versus market data.

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Exemptions:

• Hamilton County Property Tax Assessment Board of Appeals & Hamilton County Assessor vs Oaken Bucket Partners, LLC - Exemption qualification for property leased to a non-profit organization

• Hamilton County Assessor vs Charles E. Duke - Predominant use test for non-profit organization

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Residential vs Commercial Tax Cap:

• Buckeye Hospitality Dupont, LLC vs Allen County Assessor - Contention that a percentage of assessed value should be taxed at a residential tax rate due to some lodgers staying more than 30 days.

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Valuation of Contiguous Rental Properties as a Single Unit:

• Bernie's Place, LLC vs Dubois County Assessor - "...it is appropriate to examine...how the property actually is used and how the Petitioner's business operations actually work, rather than simply examining individual parcels."

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Big Box:

• Clark County Assessor vs Meijer Stores, LP - Functional obsolescence may exist at time of construction.