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Indiana Tax Court
Allen County Assessor v. Verizon Data Services, Inc.
49T10-1408-TA-53
Tax. Affirms the final determination of the Indiana Board of Tax Review in granting Verizon’s motion for summary judgment in a suit contesting the increase in assessed value of a Verizon facility in Allen County from $16.2 million to more than $50.2 million for the 2007 tax year. The board did not err in determining there was no genuine issue of material fact regarding Verizon’s waiver of Chapter 16 deadlines under Indiana Code § 6-1.1.
Washington Township Assessor, Allen County Assessor, and Allen County Property Tax Assessment Board of Appeals v. Verizon Data Services, Inc.
49T10-1102-TA-13
Tax. Rules the Indiana Board of Tax Review did not err in granting summary judgment in favor of Verizon, which appealed an increase in the assessed value of tangible personal property from $21 million to nearly $58 million for the 2005 tax year. Holds that when deadlines in Chapter 15 and 16 under I.C. § 6-1.1 conflict, Chapter 16 governs where it applies specifically to appeals of an assessing official’s change to a personal property assessment. Chapter 15 applies generally to appeals concerning real and personal property assessments.
Indiana Court of Appeals
Chris Harkins v. State of Indiana (mem. dec.)
15A01-1412-CR-553
Criminal. Affirms conviction of five counts of Class C felony forgery, two counts each of Class D felony identity deception and credit card fraud, Class A misdemeanor deception, and a jury’s adjudication of Harkins as a habitual offender. The trial court did not err in denying Harkins’ motions for severance, continuance and to exclude evidence. The convictions did not violate the prohibition against double jeopardy.
O.L. v. State of Indiana (mem. dec.)
49A04-1501-JV-42
Juvenile. Affirms adjucation of O.L. as a delinquent for committing child molesting, which would be a Class B felony if committed by an adult. Vacates adjudication as a delinquent for what would be Class B felony criminal deviate conduct if committed by an adult, because the adjudication violates the prohibition on double jeopardy. Remands to the juvenile court with instructions to vacate the true finding of criminal deviate conduct.
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