Opinions Jan. 21, 2015

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The following Indiana Tax Court opinions were posted after IL deadline Tuesday:
Three Fountains Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-44
Tax. Grants assessor’s motion to dismiss Three Fountains’ appeal regarding a property tax exemption. In challenging the Indiana Board’s interlocutory order, Three Fountains’ appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review for action consistent with the opinion.

Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-38
Tax. Grants assessor’s motion to dismiss Yorktown Homes South’s appeal regarding a property tax exemption. Yorktown’s appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Three Fountains West, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-42
Tax. Grants assessor’s motion to dismiss Three Fountains West’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Mayfield Green Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-41
Tax. Grants assessor’s motion to dismiss Mayfield Green Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Lakeview Terrace Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-40
Tax. Grants assessor’s motion to dismiss Lakeview Terrace Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Grandville Cooperative, Inc., v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-35
Tax. Grants assessor’s motion to dismiss Grandville Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Riley-Roberts Park, LP v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-37
Tax. Grants assessor’s motion to dismiss Riley-Roberts Park’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Harvard Square Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-36
Tax. Grants assessor’s motion to dismiss Harvard Square Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Retreat Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-45
Tax. Grants assessor’s motion to dismiss Retreat Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Southwood Cooperative, Inc.v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-43
Tax. Grants assessor’s motion to dismiss Southwood Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Troy Manor Cooperative, Inc. v. Joseph P. O'Connor, Marion County Assessor
49T10-1406-TA-39
Tax. Grants assessor’s motion to dismiss Troy Manor Cooperative’s appeal regarding a property tax exemption. Its appeal falls into a class of cases that the court does not have jurisdiction to hear. Remands to the Indiana Board of Tax Review.

Wednesday’s opinions
Indiana Court of Appeals

Sandra Elaine Lappin v. Anthony Alex Timmerman (NFP)
86A03-1407-PL-229
Civil plenary. Reverses summary judgment in favor of Timmerman on his motion to dismiss Lappin’s complaint that he not be allowed to participate in an HVAC business in violation of the parties’ covenant not to compete. Remands for further proceedings.

Karen K. Hardison v. State of Indiana (NFP)
87A01-1407-CR-293
Criminal. Affirms conviction of Class C misdemeanor operating a vehicle while intoxicated.

Sally Brodie v. Viking Development, LLC (NFP)
46A03-1311-CC-442
Civil collection. Affirms award of summary judgment to Viking Development on its claim against Brodie, as guarantor of a contract, for specific performance. Remands for a determination of reasonable appellate attorney fees.

Benjamin T. Haines v. State of Indiana (NFP)
90A02-1408-CR-545
Criminal. Affirms convictions of Class D felony resisting law enforcement, Class B misdemeanor reckless driving and Class B misdemeanor criminal mischief.

Julius Q. Armstead v. State of Indiana (NFP)
79A02-1403-CR-137
Criminal. Affirms sentence for Class B felony robbery.

 

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