The following Indiana Tax Court opinion was posted after IL deadline Monday:
Kokomo Urban Development, LLC v. Mindy Heady, in her official capacity as Howard County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination of Kokomo Urban Development, LLC’s 2016 property tax liability as computed by the Howard County auditor. Finds Kokomo Urban did not demonstrate the final determination was in error, failing to convince the tax court that the Indiana Legislature intended the term “exemptions” as used in Indiana Code § 6-1.1- 20.6-1.6 to include “deductions,” among other things.
Indiana Court of Appeals
Mark Adrian Hughes v. State of Indiana (mem. dec.)
Criminal. Reverses Mark Hughes’ convictions of two counts of Level 5 felony burglary and two counts of Level 6 felony theft, and the finding that he is a habitual offender. Finds nothing “so strikingly similar or unique” about the circumstances of the burglary as to constitute a signature crime. Also finds Hughes’ prior burglary convictions were not admissible to prove identity or plan and served only to establish a propensity to commit burglary. Finally, finds the admission of evidence relating to Hughes’ prior burglary convictions affected his substantial rights. Remands for a new trial.