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Opinions May 6, 2013

May 6, 2013
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May 3, 2013, Opinions:
Indiana Tax Court

Indiana MHC, LLC v. Scott County Assessor
39T10-1009-TA-52
Tax. Affirms the final determination by the Indiana Board of Tax Review that Indiana MHC failed to prove its 2007 real property assessment was incorrect. The Tax Court found that Indiana MHC’s income capitalization approach did not comply with the generally accepted appraisal principles because it did not consider the occupancy rates of comparable properties in the market.

Indianapolis Public Transportation Corporation v. Indiana Dept. of Local Government Finance
49T10-0910-TA-76
Tax. Affirms Department of Local Government Finance final determination denying IndyGo’s request for an excess property tax levy for the 2007 budget year, holding that the final determination was not unlawful, unsupported by the evidence or an abuse of discretion.

Today's Opinions:
Indiana Court of Appeals

Love Jeet Kaur v. State of Indiana
29A05-1208-CR-424
Criminal. Affirms trial court denial of motion to dismiss charges of Class D felony dealing in a synthetic cannabinoid, Class D felony possession of a synthetic cannabinoid, and Class D felony maintaining a common nuisance. The panel ruled that Indiana’s synthetic drug law, I.C. § 35-31.5-2-321, was not vague as applied to Kaur and did not represent an unconstitutional delegation of legislative power to the Board of Pharmacy.

Carol Raper, Executor of the Estate of Timothy Raper v. Jill A. Haber, Darrell Harvey, and Jane Harvey (NFP)
81A01-1206-TR-262
Trust. Dismisses the appeal sua sponte. The trial court’s ruling on Raper’s motion to intervene was not a final judgment under Trial Rule 54(B) or an appealable interlocutory order so the COA does not have jurisdiction and must dismiss.

Bryan Delaney v. State of Indiana (NFP)
06A01-1209-CR-435
Criminal. Affirms the trial court’s denial of Delaney’s motion to withdraw his guilty plea. Ruled Delaney’s motion to withdraw his guilty plea to the charge of sexual misconduct with a minor as a Class B felony implicated neither substantial prejudice nor manifest injustice. Therefore it was within the discretion of the trial court to deny the motion.

Property-Owners Insurance Company v. Grandview One (NFP)
49A05-1205-CT-275
Civil tort. Reverses the trial court’s order entering partial summary judgment in favor of Grandview One and remands the matter for further proceedings. There is a genuine issue of material fact precluding summary judgment with respect to whether the evidence does or does not meet the plain meaning of the term “vacant.”

 The Indiana Supreme Court and Tax Court issued no opinions prior to IL deadline. The 7th Circuit Court of Appeals issued no Indiana decisions prior to IL deadline.

 

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