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Opinions April 15, 2013

April 15, 2013
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The following Indiana Tax Court opinion was posted after IL deadline Friday:
Hamilton County Assessor v. Allisonville Road Development, LLC
49T10-1204-TA-30
Tax.  Affirms Indiana Board of Tax Review’s decision to reduce the assessment of former farm land purchased for redevelopment after finding a previous assessment as commercial land was in error.  The assessor claimed that the board used the wrong version of I.C. 6-1.1-4-12 when it awarded the property the “developer’s discount” for 2002, and that the board erred in determining that the cessation of farming activities was not a “change in use” under the statute.

Monday’s opinions
Indiana Court of Appeals

Jose Guzman v. State of Indiana
54A01-1209-CR-409
Criminal. Affirms eight-year sentence following guilty plea to Class C felony reckless homicide and the order Guzman pay restitution to the accident victims. The trial court acted within its discretion in ordering the restitution and in sentencing Guzman, and his sentence is not inappropriate.

Serenity Springs, et al. v. The LaPorte County Convention and Visitors Bureau
46A03-1205-MI-214
Miscellaneous. Reverses order permanently enjoining hotel-resort owner Serenity Springs from using the designation “Visit Michigan City LaPorte” and the order Serenity transfer the domain name registration to the LaPorte County Convention and Visitors Bureau. The bureau did not establish that Serenity committed trademark infringement or cybersquatting because it failed to establish that it held a valid and protectable trademark in the designation “Visit Michigan City LaPorte.” Remands with instructions to consider the bureau’s remaining claims. Denies the bureau’s request for appellate attorney fees.

John Roberts v. Stephen Buennagel and Allstate Insurance Company (NFP)
41A01-1206-CT-257
Civil tort. Affirms denial of Roberts’ motion to correct errors following a jury verdict in favor of Buennagel and Allstate on Roberts’ negligence complaint stemming from a car accident.

The Indiana Supreme Court and Tax Court posted no decisions by IL deadline Monday. The 7th Circuit Court of Appeals posted no Indiana opinions by IL deadline.
 

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