Opinions Oct. 5, 2016

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Indiana Tax Court
Hamilton Square Investment, LLC. v. Hamilton County Assessor
49T10-1505-TA-00018
Tax. Reverses the final determination of the Indiana Board of Tax Review. Remands to the Indiana Board of Tax Review to instruct the appropriate officials to take action. Finds that Hamilton Square Investment LLC was correct in its claim that the board erred in upholding the classification of its real property and the allocation of its tax cap credits for the 2012 tax year.

Spencer County Assessor and Grass Township Assessor v. AK Steel Corporation
49T10-1306-TA-00057
Tax. Affirms the Indiana Board of Tax Review’s final determination to affirm the Property Tax Assessment Board of Appeals’ decision that AK Steel was not eligible to claim the benefits of Pool 5. Finds that AK Steel has not shown a constitutional infirmity regarding whether “in Indiana” language contained in I.C. 6-1.1-3-23 is constitutional.

Indiana Court of Appeals
Jeffrey Brinkley v. State of Indiana (mem. dec.)
49A04-1511-CR-1920
Criminal. Affirms Jeffrey Brinkley’s convictions of domestic battery as a Class D felony, domestic battery as a Class A misdemeanor and battery as a Class A misdemeanor.

In the Matter of the Involuntary Termination of the Parent-Child Relationship of D.D.A. and N.A. (Minor Children) and I.A. (Mother) and D.A. (Father) v. The Ind. Dept. of Child Services (mem. dec.)
11A01-1604-JT-877
Juvenile termination of parental rights. Affirms the Clay Circuit Court decision to involuntarily terminate L.A. and D.A.’s parental relationship with their minor children, D.D.A. and N.A. Finds that the termination of their parental rights was not clearly erroneous.

Timothy French v. Stephen R. Elkin and Vanessa G. Elkin, and Greg Harmon and 21st Century Floor Covering, LLC (mem. dec.)
22A05-1601-PL-213
Civil plenary. Affirms Floyd Superior Court order enforcing a mediation settlement agreement entered into by Timothy J. French, Stephen R. Elkin and Vanessa G. Elkin.

Kazie Sekou Cole v. State of Indiana (mem. dec.)
71A04-1604-CR-883
Criminal. Affirms Kazie Sekou Cole’s conviction of battery resulting in bodily injury, a Class A misdemeanor.

Devell L. Coleman v. State of Indiana (mem. dec.)
49A02-1601-CR-183
Criminal. Affirms Devell Coleman’s conviction of criminal trespass as a Class A misdemeanor.

In re: Petition of Wiper Corp. for Tax Deed, Wiper Corp. v. Patricia Godwin, Barbara Sanders, et al. (mem. dec.)
87A01-1512-MI-2335
Miscellaneous. Dismisses Wiper Corp.’s appeal of a Warrick Circuit Court order barring Wiper from claiming a refund after a property it purchased at a tax sale was later invalidated by county officials. Also affirms order barring Wiper from participating in the next sale and that the corporation pay the property owners’ attorney fees and costs. Denies’ the property owners’ request for fees.

Rebecca Lawson v. State of Indiana (mem. dec.)
49A05-1603-CR-565
Criminal. Affirms Rebecca Lawson’s conviction of criminal mischief as a Class B misdemeanor.
 

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