Opinions Nov. 20, 2020
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.