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The following Indiana Tax Court opinion was posted after IL Daily deadline Thursday:
Lowe’s Home Centers, Inc. v. Monroe County Assessor
19T-TA-17
Tax. Affirms the Indiana Board of Tax Review’s final determinations establishing the assessed values of Lowe’s Home Centers store in Bloomington for the 2014-2017 tax years. Rejects Lowe’s contention that the Indiana Board erred in rejecting its sales comparison approach and income approach valuations and in excluding the obsolescence depreciation adjustments from its cost approach valuations.

Indiana Court of Appeals
Javan D. Brown v. State of Indiana
20A-CR-125
Criminal. Affirms Javan Brown’s aggregate 6½-year conviction for Level 5 felony reckless homicide and Class A misdemeanor dangerous possession of a firearm. Finds that Brown’s argument that the LaPorte Superior Court erred by excluding his mother from the courtroom fails. Also finds that the trial court did not err by allowing the jury to examine and pull the trigger on the firearm during deliberations. Finds the evidence is sufficient to sustain Brown’s conviction for reckless homicide, and finds both convictions do not constitute double jeopardy. Finds his sentence is not inappropriate and the trial court did not abuse its discretion in sentencing him.