Opinions Sept. 18, 2019
The following Indiana Tax Court opinion was posted after IL deadline Tuesday.
Rolls-Royce Corporation v. Marion County Assessor
19T-TA-23 and 19T-TA-24
Tax. Denies the Marion County Assessor’s second motion to dismiss Rolls-Royce’s appeal of the assessment of its real property for the 2012-2016 tax years. The assessor failed to prove that Rolls-Royce did not: state a claim upon which relief could be granted; comply with certain statutory prerequisites, or; exhaust its administrative remedies. Also declines Rolls-Royce’s request for attorney fees, finding the assessor’s second appeal was not duplicative.