Opinions Sept. 18, 2019

The following Indiana Tax Court opinion was posted after IL deadline Tuesday.
Rolls-Royce Corporation v. Marion County Assessor
19T-TA-23 and 19T-TA-24
Tax. Denies the Marion County Assessor’s second motion to dismiss Rolls-Royce’s appeal of the assessment of its real property for the 2012-2016 tax years. The assessor failed to prove that Rolls-Royce did not: state a claim upon which relief could be granted; comply with certain statutory prerequisites, or; exhaust its administrative remedies. Also declines Rolls-Royce’s request for attorney fees, finding the assessor’s second appeal was not duplicative.

Wednesday’s opinions
7th Circuit Court of Appeals
Karma International, LLC v. Indianapolis Motor Speedway
18-2054 and 18-3487
Appeals from the United States District Court for the Southern District of Indiana, Indianapolis Division. Senior Judge William T. Lawrence.
Civil Tort. Affirms a jury’s award of $75,000 to Indianapolis Motor Speedway in its counterclaim on Karma International’s breach of contract lawsuit, finding any evidence of damages Karma presented was speculative and therefore those claims fail under Indiana law.

Indiana Court of Appeals
Phillip B. Kress v. State of Indiana
Criminal. Affirms Phillip Kress’ conviction for Level 4 felony child molesting. Finds the Porter Superior Court did not err in admitting certain testimony referring to the victim’s out-of-court statements. Finds there is sufficient evidence to support the convictions. Also finds there is no substantial likelihood that the challenged testimony contributed to the jury’s decision to convict Kress, and that any error is harmless.

Happy Valley LLC v. Madison County Board of Commissioners, et al.
Civil collection. Affirms the Hamilton Superior Court’s issue of declaratory judgment in favor of Madison County against Happy Valley LLC. Finds that while Section 6.01 of the parties’ lease is a nullity, the applicable law provides that the Madison County Council is empowered to appropriate county funds and county leases are subject to annual appropriation. Thus, Happy Valley cannot bind Madison County to fulfill the lease without the council’s appropriation of funds. Also finds the trial court’s decision as not clearly erroneous.

Lake County, Indiana v. Guy Mikulich (mem. dec.)
Civil plenary. Affirms in part, reverses in part, and remands for further proceedings consistent with the memorandum opinion. Finds the Lake Superior Court’s order remanding the matter of Guy Mikulich’s denied disability-retirement-benefit application to the Lake County Sheriff’s Merit Board was erroneous. Finds the trial court lacked subject matter jurisdiction over Count IV of Mikulich’s complaint and erroneously denied the county’s motion to dismiss said count.



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