Opinions Sept. 2, 2021

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The following Indiana Tax Court opinion was posted Tuesday:
Monroe County Assessor v. Kim Strychalski and Richard Strychalski
Tax. Reverses the Indiana Board of Tax Review’s final determination that Kim and Richard Strychalski were entitled to the homestead deduction for their Indiana property for the 2015, 2016 and 2017 tax years. Finds the final determination was conclusory, unsupported by probative evidence and an abuse of discretion “because it is clearly against the logic and effect of the facts and circumstances in this matter and misapplies the law.” Also finds the evidence shows that the Strychalskis had two homestead deductions during the years under appeal in violation of Indiana Code § 6- 1.1-12-37(h). Remands to the Indiana board to cause the Monroe County Assessor to adjust the Strychalskis’ property tax assessments for the years at issue and to reflect the removal of the Indiana homestead deduction.

Thursday opinions
Indiana Supreme Court
Jesse R. Bunnell v. State of Indiana
Criminal. Affirms the denial of Jesse Bunnell’s motion to suppress in his marijuana case. On an issue of first impression, finds that an officer who affirms that they detect the odor of raw marijuana based on their training and experience may establish probable cause without providing further details on their qualifications to recognize this odor. Justice Christopher Goff concurs in result without separate opinion. Justice Mark Massa concurs with separate opinion.

Indiana Court of Appeals
Anthony Brantley v. State of Indiana (mem. dec.)
Criminal. Affirms Anthony Brantley’s Class C misdemeanor conviction of possession of paraphernalia. Finds that the glass pipe found on Brantley’s person was the kind used to smoke drugs and was sufficient evidence for his conviction.

Carl Drucker II v. State of Indiana (mem. dec.)
Post-conviction. Affirms the denial of Carl Drucker II’s petition for post-conviction relief. Finds the post-conviction court’s denial of Drucker’s petition was not clearly erroneous.

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