Opinions November 18, 2025

The following opinion was posted after The Indiana Lawyer’s deadline Monday:
Indiana Tax Court
Madison County Assessor v. Kohl’s Indiana, LP
24-TA-9
Tax. Reverses the Indiana Board of Tax Review’s order that the assessment of Kohl’s Indiana LP’s Anderson retail store property should be reduced to $4,517,000 for 2021. Finds that the board misapplied the law by applying a per-se-burden-of-proof standard that elevated the form of the appraisals of Kohl’s and the Madison County Assessor’s office over their substantive analysis. Also finds that the board’s critical analysis of the Kohl’s appraisal suggests that the assessor’s claim—that the “glaring issues” with the appraisal likely prevent a finding in favor of adopting the Kohl’s valuation—may be well founded and that the Kohl’s appraisal requires reexamination using the proper legal framework. Remands to the board for further proceedings consistent with this opinion, with the board instructed to reexamine the evidence under the burden of proof analysis without regard to the per-se rule it articulated in its second final determination. Attorneys for petitioner: Marilyn S. Meighen, Brian A. Cusimano. Attorneys for respondent: Brent A. Auberry, David A. Suess, Abraham M. Benson, Brigham E. Michaud.

Tuesday opinions
Indiana Court of Appeals
Austin T. Wyatt v. State of Indiana
25A-CR-83
Criminal. Affirms the Tippecanoe Superior Court’s denial of the emergency motion for immediate release that Austin Wyatt filed when he was being held in jail awaiting a hearing on a petition to revoke his probation. Finds the trial court did not err in denying Wyatt’s motion for an immediate release because the trial court could still exercise jurisdiction over Wyatt. Remands for further proceedings on the state’s petition to revoke Wyatt’s probation. Attorney for appellant: Robert Little. Attorneys for appellee: Attorney General Todd Rokita, Justin Roebel.

First Financial Bank, N.A. v. Jacob Vanhoose and Destiny Papilon and Brogut Investments, LLC.
25A-CC-898
Civil collections. Affirms the Marion Superior Court’s order declining to find Brogut Investments in contempt. Finds the trial court did not abuse its discretion in declining to find Brogut in contempt for the missed remittances. Reverses the trial court’s denial of First Financial Bank’s request for a monetary judgment against Brogut due to the alleged violation of the garnishment order. Finds that the trial court erred in declining to enter judgment against Brogut for the missed remittances upon re-employment of Jacob Vanhoose. Remands with instructions to enter a monetary judgment against Brogut for missed remittances from February 2024 through October 2024. Attorney for appellant: Valerie Matheis. Attorneys for appellee: Jason Delk, Austin Sparks.