A divided Indiana Supreme Court has denied review to a tax case involving the use of vacant, or “dark,” retail store properties in determining tax assessments for similar-functioning retail properties, allowing the Indiana Tax Court’s ruling in the case to stand.
Discerning the true meaning of the term “market value-in-use” is the central task now before the Indiana Supreme Court as it considers whether to accept review of a tax case that attorneys say will have a far-reaching effect on Indiana’s assessment system.
The Indiana Tax Court has affirmed two property assessments for a lakefront property in northern Indiana, finding that the property owner failed to meet her burden of proof to discredit the county’s assessments.
Indiana Tax Court rejected a county assessor’s appeal of the slashed assessed valuation of a department store, forcefully affirming that large retailers may base their assessments on the sale prices of similar vacant or “dark” retail store properties.
A northwest Indiana assessor's office employee will plead guilty to allegedly shaking down businesses in exchange for reducing their tax assessments.
The Indiana Tax Court affirmed an appraisal of $592,000 for a woman’s property, holding the owner appealing the judgment failed to relate her evidence for a lower appraisal to a Jan. 1, 2008, valuation date.
The Indiana Tax Court upheld a decision Wednesday from the Indiana Board of Tax Review which said a couple must pay taxes on their residence whether or not it was completed.
The Indiana Tax Court ruled a shopping center’s property assessment should be reduced for the 2006 tax year.
The Marion County assessor, who argued the values assigned to Washington Square mall for 2006-2010 were too low, will see an uptick in the assessed value of the mall in three of those years following a ruling from the Indiana Tax Court.
A homeowner seeking to reduce the valuation of his residential properties did not provide enough evidence to the Indiana Board of Tax Review to support his argument, the Indiana Tax Court ruled Wednesday in two separate appeals.
A homeowner seeking to reduce the valuation of his home did not provide enough evidence to the Indiana Board of Tax Review to support his argument, the Indiana Tax Court ruled Wednesday.