Opinions Feb. 15, 2024

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The following Indiana Tax Court opinion was published after IL deadline on Wednesday:
Marion County Assessor v. Square 74 Associates, LLC
22T-TA-9
Tax. Affirms the Indiana Board of Tax Review’s final determination valuing Square 74 Associates LLC’s leasehold in the World of Wonders Garage at Circle Center Mall in downtown Indianapolis for the 2010-2018 assessment years. Finds the Marion County assessor has not demonstrated that the Indiana board erred when it established the market value-in-use of Square 74’s leased estate, or that it misapplied Indiana Code § 6-1.1-15-17.2.

Thursday opinions
Court of Appeals of Indiana
Automotive Finance Corporation d/b/a AFC v. Meng Liu
23A-CC-1468
Civil collections. Affirms the grant of Meng Liu’s motion to set aside a summary judgment order in favor of Automotive Finance Corporation. Finds the Marion Superior Court did not abuse its discretion. Judge Elaine Brown dissents with separate opinion.

Steven R. Kennedy v. State of Indiana (mem. dec.)
23A-CR-565
Criminal. Grants rehearing and affirms Steven Kennedy’s sentence to an aggregate of 16 years for Level 4 felony unlawful possession of a firearm by a serious violent felon and Class A misdemeanor operating while intoxicated. Finds Kennedy’s sentence is not inappropriate.

In the Termination of the Parent-Child Relationship of: Aa. M., Ae. M., Ja. M., and Js. M. (Minor Children) A.M. (Mother) and J.M. (Father) v. Indiana Department of Child Services (mem. dec.)
23A-JT-1967
Juvenile termination of parental rights. Affirms the involuntary termination of mother A.M. and father J.M.’s parental rights with respect to their four minor children. Finds areversal on due process grounds is not warranted.

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