Opinions Jan. 13, 2020

The following Indiana Tax Court opinion was posted after IL deadline Tuesday:
Elkhart County Assessor v. E R Carpenter Company, Inc.
Tax. Reverses the final determination of the Indiana Board of Tax Review establishing the values of E.R. Carpenter Co. Inc.’s real property for the 2012, 2015, 2016 and 2017 tax years. Finds the board’s excess office space adjustments were unsupported by substantial evidence and are arbitrary and capricious. Also finds the board must deal with evidence related to Parcel 3 in a meaningful way. Remands for the board to weigh the competing evidence regarding the value of Parcel 3, adjust the assessor’s 2012 and 2016 cost approach valuations accordingly, then apply the predetermined formula to the newly adjusted 2016 cost approach valuation for purposes of the 2015 and 2017 tax years.

Wednesday’s opinions
Indiana Court of Appeals

Brooke Brown, by next friend Mark Brown v. Southside Animal Shelter, Inc., Humane Society of Clinton County, Inc., and the City of Indianapolis
Civil tort. Grants rehearing to clarify the Oct. 15, 2020, opinion and explicitly state that there exist issues of material fact regarding the matters raised in Southside Animal Shelter Inc.’s petition for rehearing. Reaffirms original opinion in all respects.

In re the Termination of the Parent Child Relationship of: K.E. (Minor Child), and A.C. (Mother) v. Indiana Department of Child Services
Juvenile CHINS. Reverses the finding that mother A.C. voluntarily relinquished her parental rights to K.E. Finds A.C. did not receive the advisement required under Indiana Code § 31-35-1-12(9). Remands to the Henry Circuit Court for further fact-finding to determine whether A.C. received an advisement under I.C. 31-35-1-12(9).

Dante Gooch v. State of Indiana (mem. dec.)
Criminal. Affirms Dante Gooch’s conviction of Class B misdemeanor battery. Finds the state’s evidence was sufficient to prove in Marion Superior Court that Gooch touched K.D.J. in a rude, insolent or angry manner.

James Shead, Jr. v. State of Indiana (mem. dec.)
Criminal. Affirms the revocation of James Shead Jr.’s probation and the order that he serve the balance of his 10-year suspended sentence in the Indiana Department of Correction. Finds the St. Joseph Superior Court did not abuse its discretion.

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