Opinions Sept. 16, 2021

Keywords Opinion / Opinions
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The following Indiana Tax Court opinion was posted after IL Deadline on Wednesday:
Gilday & Associates, P.C. v. Marion County Assessor
Tax. Reverses the Indiana Board of Tax Review’s final determination that dismissed Gilday & Associates, P.C.’s administrative appeals for lack of standing to claim a property tax refund for the 2014 through 2017 tax years. Finds Gilday’s third factual allegation, taken as true, is sufficient to show that Gilday is the taxpayer authorized to pursue the refund claim. Finds the Board therefore erred in dismissing the appeal. Remands for it to resolve the assessor’s motion to dismiss and, if necessary, the parties’ pending discovery motions.

Thursday, Sept. 16
Indiana Court of Appeals
Sean Douglas Neal v. State of Indiana
Criminal. Affirms Sean Neal’s Level 4 felony child molesting conviction and adjudication as a habitual offender. Finds the Green Circuit Court erred in admitting opinion testimony by Greene County Sheriff’s Department Detective Shawn Cullison, pursuant to Evidence Rule 704(b), but that it didn’t rise to the level of fundamental error.

Chris Jones v. Karen Shortt (mem. dec.)
Domestic relations no children. Affirms the St. Joseph Superior Court’s order to equally divide the marital estate between Chris Jones and Karen Shortt.  Finds the husband failed to establish that the trial court abused its discretion in failing to deviate from an equal division of the marital estate based on property brought into the marriage by each party.

Cody S. Urban v. State of Indiana (mem. dec.)
Criminal. Affirms the Dearborn Circuit Court did not abuse its discretion when it denied a motion by Cody Urban to withdraw his guilty plea of Level 5 felony carrying a handgun without a license prior to sentencing. Finds Urban’s statements at his guilty plea hearing show that his plea was freely and knowingly made.

Steven Shoup v. State of Indiana (mem. dec.)
Criminal. Affirms the conviction of Class A misdemeanor domestic battery for Steven Shoup by the Marion Superior Court. Finds the testimony and photographs of the victim’s injuries was sufficient evidence for the trial court to conclude he committed domestic battery.

Jamey Wayne Thomas v. State of Indiana (mem. dec.)
Criminal. Affirms Jamey Thomas’s aggregate five-year and 240-day sentence imposed for his convictions of Level 6 felony intimidation and Class A misdemeanor domestic battery in Cause Number 79D01-1909-F5-139 and Level 6 felony operating a vehicle as an habitual traffic violator, Class A misdemeanor battery resulting in bodily injury, and Class C misdemeanor operating a vehicle while intoxicated in Cause Number 79D01-2101-F5-8. Finds his sentence is not inappropriate in light of the nature of his offenses and his character.

Indiana Tax Court
Piotrowski BK #5643, LLC v. Shelby County Assessor
Tax Court. Affirms the Indiana Board of Tax Review’s final determination valuing Piotrowski BK #5643, LLC’s real property for the 2019 tax year. Finds Piotrowski’s appeal wrongly focused on the method of assessment, rather than the market value-in-use of its building. Finds that Piotrowski provided no objectively verifiable, market-based evidence to show that its property was either over-assessed or that it did not bear the same relationship of its assessed value to its market value-in-use as other properties within its taxing jurisdiction. Thus, it failed to demonstrate that the Indiana Board’s final determination was erroneous.

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