Caselaw

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

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

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.

Aggregate Value:

Exemptions:

Residential vs Commercial Tax Cap:

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."

Big Box: