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The following opinion was posted after The Indiana Lawyer’s deadline Friday:
Indiana Tax Court
Ovidiu Ciceu v. Knox County Assessor
24T-TA-16
Tax. Affirms the Indiana Board of Tax Review’s reduction of Ovidiu Ciceu’s 2023 property tax assessment from $153,600 to $111,000. Finds that the board made no reversible error, properly applied the law, and correctly considered the evidence. Also rejects as untimely two arguments raised by Ciceu for the first time in his reply brief and denies the Knox County Assessor’s motion to strike portions of Ciceu’s reply brief.
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