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Howard County Assesor v. Kohl's Indiana LP - 4/27/17

4/27/17 9:45 am EST

9:45 a.m. 49T10-1502-TA-00004. After Kohl’s appealed the Howard County Assessor’s valuation of its property, the Indiana Board issued a determination in favor of Kohl’s, finding that its appraisal (which used vacant big-box stores, or “dark boxes,” as comparable properties) most accurately reflected the market value-in-use standard as interpreted in recent Tax Court decisions. The Tax Court affirmed. Howard County Assessor v. Kohl’s Indiana LP, 57 N.E.3d 913 (Ind. Tax Court Sept. 7, 2016), trans. pending. The Howard County Assessor has petitioned the Supreme Court to accept jurisdiction over the appeal, and amici curiae Indiana County Assessors Association, the Indiana Association of Cities and Towns, and the Indiana Municipal Lawyers Association have filed a brief in support of review.