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Indiana

Indiana Tax Court

Howard Cnty. Assessor v. Kohl’s Indiana LP, 2016 Ind. Tax LEXIS 34 (Ind. Tax Ct. Sept. 7, 2016)

Represented taxpayer in appeal by assessor of Indiana Board decision that approved the taxpayer’s appraisal.  The Court affirmed the Board’s decision, which resulted in nearly $200,000 in tax savings.

Marion County Assessor v. Wash. Square Mall, LLC, 46 N.E.3d 1 (Ind. Tax Ct. 2015)

Represented taxpayer in appeal by assessor of Indiana Board decision that approved taxpayer’s appraisal.  While the court adjusted findings of the Board, the decision still resulted $1.9M in tax savings.

Marion County Assessor v. Gateway Arthur, Inc., 45 N.E.3d 876 (Ind. Tax Ct. 2015)

Represented taxpayer in appeal by assessor of Indiana Board decision that held the assessor had the burden of proof in the appeal and assessor failed to meet its burden.  The Court affirmed the Board’s decision, which resulted in nearly $200,000 in tax savings

Marion Cnty. Assessor v. Gateway Arthur, Inc., 43 N.E.3d 279 (Ind. Tax Ct. 2015)

Represented taxpayer in appeal by assessor of Indiana Board decision that approved taxpayer’s appraisal, as adjusted by the Board.  The Court affirmed the Board’s decision, which resulted in nearly $300,000 in tax savings.

Hous. P’ships v. Owens, 2014 Ind. Tax LEXIS 51, 17 N.E.3d 403 (Ind. Tax Ct. 2014)

Represented amicus curiae in support of nonprofit’s case for exemption of affordable housing property that was leased to low-income families.

Hous. P’ships v. Owens, 2014 Ind. Tax LEXIS 26, 10 N.E.3d 1057, 2014 WL 2557668 (Ind. Tax Ct. 2014)

Represented amicus curiae in support of nonprofit’s case for exemption of affordable housing property that was leased to low-income families.

Shelby County Assessor v. CVS Pharm., Inc., 994 N.E.2d 350, 2013 Ind. Tax LEXIS 22, 2013 WL 5309145 (Ind. Tax Ct. 2013)

Represented CVS Pharmacy in precedential case that affirmed the Indiana Board’s holding that market value-in-use (MVIU) means the value of the fee simple interest for its current use and thus, actual rents in financing transactions and sale-leaseback transactions are not reflective of MVIU.

Shelbyville MHPI, LLC v. Thurston, 978 N.E.2d 527, 2012 Ind. Tax LEXIS 23, 2012 WL 5391217 (Ind. Tax Ct. 2012)

Represented mobile home owner in attempt to overturn Indiana Board’s ruling that a sale price carried more weight than an appraisal where the real estate tax assumptions of buyer were wrong.