The following Indiana Tax Court Opinions were posted after IL deadline Friday:
CVS Corporation (#6698-02) v. Monroe County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination valuing CVS Corp.’s Bloomington store for the 2011-2013 tax years. Finds the board’s final determination is not contrary to law or arbitrary and capricious. Also finds the final determination is supported by substantial evidence.
CVS Corporation v. Monroe County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination valuing CVS Corp.’s Ellettsville store for the 2011-2013 tax years. Finds the “reversion remedy” in Indiana Code 6-1.1-15-17.2(b) does not apply. Also finds the board’s final determination is supported by substantial and reliable evidence and is not arbitrary and capricious.
Indiana Supreme Court
State of Indiana v. Sameer Girish Thakar
Criminal. Reverses the Hamilton Superior Court’s dismissal of the charge of Class D felony dissemination of matter harmful to minors against 38-year-old Sameer Girish Thakar, who sent a photo of his genitals to a 16-year-old girl. Overrules Salter v. State, 906 N.E.2d 212 (Ind. Ct. App. 2009). Finds the dissemination statute, Indiana Code 35-49-3-3(a)(1) (2008), is not unconstitutionally vague.
Indiana Court of Appeals
In the Matter of the Termination of the Parent-Child Relationship of N.C. (Minor Child), and C.G.G. (Father) v. The Indiana Department of Child Services
Juvenile termination of parental rights. Affirms the denial of C.G.G.’s motion to dismiss a petition by the Indiana Department of Child Services, Spencer County Division, to terminate his parental rights to N.C. Finds that because C.G.G. acquiesced to the setting of a fact-finding hearing date outside the statutory parameters, he has preserved no issue for appellate review regarding the application of Indiana Code 31-35-2-6. Declines DCS’ invitation to construe the word “shall” in that statute as “directory,” rather than “mandatory,” language.
J.G. v. State of Indiana
Juvenile. Reverses the juvenile court’s order modifying a dispositional decree following J.G.’s adjudication as a delinquent child for intimidation as a Level 5 felony when committed by an adult, criminal mischief as a Class A misdemeanor when committed by an adult, battery as a Class B misdemeanor when committed by an adult, criminal mischief as a Class B misdemeanor when committed by an adult and a compulsory school attendance violation. J.G. was not represented by counsel at the modification hearing and he did not waive his right to counsel. Remands for a new hearing.
Amy Morinskey v. State of Indiana (mem. dec.)
Criminal. Affirms Amy Morinskey’s convictions for possession of methamphetamine as a Level 5 felony and false informing as a Class A misdemeanor and her sentence to an aggregate of four years and 224 days, to run consecutively to a 12-year sentence on another cause. Finds the Tippecanoe Circuit Court did not abuse its discretion when it sentenced Morinskey. Also finds Morinskey’s sentence is not inappropriate.
Brian E. Graves v. State of Indiana (mem. dec.)
Post conviction. Affirms the partial denial of Brian E. Graves’ petition for post-conviction relief, challenging his conviction for escape as a Class B felony. Finds Graves has not established he was denied the effective assistance of trial or appellate counsel.
Kimberley Kennebrew v. State of Indiana (mem. dec.)
Criminal. Reverses the Marion Superior Court’s imposition of a $50 public defender fee against Kimberley Kennebrew. Finds the trial court abused its discretion in imposing the public defender fee. Remands for further proceedings consistent with the holding in Jackson v. State, 968 N.E.2d 328, 333 (Ind. Ct. App. 2012).