The following Indiana Tax Court opinion was posted after IL deadline Friday:
Marion County Assessor v. Stutz Business Center, LLC
Tax. Affirms the Indiana Board of Tax Review’s final determination that overruled the Marion County Assessor’s objection to the voluntary withdrawal and ultimate dismissal of Stutz Business Center LLC’s property tax appeal for the 2012 through 2014 assessment years. Finds the board’s final determination does not constitute an abuse of discretion because it comports with the law and is supported by substantial evidence. Also finds Stutz’s voluntary withdrawal does not violate the purpose of Indiana Trial Rule 41(A)(1)(a).
Indiana Court of Appeals
Cheryl Barron Doll v. Steven E Post, et al.
Trust. Reverses the DeKalb Superior Court’s judgment denying Cheryl Doll’s motion to intervene based on the trial court’s interpretation of the residuary clause of Ollie Waid Jr.’s revocable living trust. Finds the language of the residuary clause does not identify a beneficiary with reasonable certainty. Remands and instructs the trial court to grant Doll’s motion to intervene and to direct trustee Steven Post to hold the reside of the trust for Waid’s estate, and instructs the court to direct Post to distribute the residue to Waid’s heirs at law pursuant to the appellate court’s intestate succession statutes.
In the Matter of the Involuntary Termination of the Parent-Child Relationship of J.L. (Minor Child) and T.L. (Mother) v. The Indiana Department of Child Services (mem. dec.)
Juvenile termination of parental rights. Affirms the termination of T.L.’s parental rights to J.L. upon the petition of the Vigo County Department of Child Services. Finds DCS established by clear and convincing evidence the requisite elements to support the termination of parental rights.