Case law

Clark County Assessor v. Dillard Department Stores, Inc.

Indiana Tax Court · Jun 5, 2024

DISCUSSION AND DECISION The dispute in this case centers around the income approach estimate prepared by Dillard’s appraiser to establish the value of its property. … A reviewing court may overturn a decision for lack of substantial evidence only if the agency’s conclusions are shown to be clearly erroneous in light of all of the evidence. Moriarity v. Indiana Dep’t Nat.

Inland Steel Co. v. State Board of Tax Commissioners

739 N.E.2d 201 · Indiana Tax Court · Nov 22, 2000

These findings do not qualify as substantial evidence supporting the State Board’s final determination on this sub-issue. … However, its arguments clearly use the term to identify both superade-quate and excess construction costs.

Tippecanoe County Assessor v. Craig Goergen

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. Craig Goergen

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. Frederick A May

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. DENNIS D ABBOTT

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

David A Gertz v. Porter County Assessor

Indiana Tax Court · Feb 3, 2026

At no point does Gertz clearly articulate to the Court an alternative true tax value that the Board should have selected or, more importantly, show how the record evidence establishes that value. … Gertz has not presented and explained probative evidence establishing the property’s market value-in-use.

Indiana-Kentucky Electric Corp. v. Indiana Department of State Revenue

598 N.E.2d 647 · Indiana Tax Court · Aug 19, 1992

Transmission of electricity is clearly within the sale transaction, and the expert testimony supports the Department's claim that some electricity generated at IKEC travels completely within Indiana to IM and SIGECO. … Electricity qualifies as "goods" within the meaning of the UCC. Helvey v. Wabash County REMC (1972), 151 Ind.App. 176, 179 , 278 N.E.2d 608, 610 . 7 .

David A Gertz v. Porter County Assessor

Indiana Tax Court · Dec 22, 2025

At no point does Gertz clearly articulate to the Court an alternative true tax value that the Board should have selected or, more importantly, show how the record evidence establishes that value. … Gertz has not presented and explained probative evidence establishing the property’s market value-in-use.

Elkhart County Assessor v. E R Carpenter Company, Inc.

Indiana Tax Court · Jan 12, 2021

the Court that the Indiana Board’s final determination in this matter is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity … Tax Court Rule 1 (incorporating the Indiana Rules of Trial Procedure unless they are clearly inconsistent with the Tax Court Rules); Ind.

Tippecanoe County Assessor v. D and J Black Second Limited Partnership

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. Lawrence L Mock

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. D and J Black Second Limited Partnership

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. Olav Lund-Mikkelsen

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. Terry S & Jane C Stewart TTEES

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Tippecanoe County Assessor v. D and J Black Second Limited Partnership

Indiana Tax Court · Oct 17, 2025

Nonetheless, the Court also noted that a non-attorney’s expertise in the assessment process does not make them qualified in the practice of law, specifically referencing constitutional claims as a type of issue that qualifies … Some of Grossman’s claims appear to be constitutional in nature and clearly constitute the practice of law.

Associated Insurance Companies, Inc. v. Indiana Department of State Revenue

655 N.E.2d 1271 · Indiana Tax Court · Sep 29, 1995

The language which the Department cites does not clearly indicate that the legislature intended to depart from its "single taxpayer" policy. … Const. § 47.33 (5th Ed.1992) ("[rleferential and qualifying words and phrases, where no contrary intention appears, refer solely to the last antecedent.")

Clark County Assessor v. Meijer Stores LP

119 N.E.3d 634 · Indiana Tax Court · Feb 8, 2019

In it, the Indiana Board explained that because both Meijer and the Assessor presented USPAP-compliant appraisals from qualified experts, it needed to weigh the competing appraisals and determine which one was more persuasive … Tax Ct. 2010) (explaining that the Indiana Board abuses its discretion when it either misinterprets the law or when its final determination is clearly against the logic and effect of the facts and circumstances before

Sony Music Entertainment, Inc. v. Indiana State Board of Tax Commissioners

681 N.E.2d 800 · Indiana Tax Court · May 22, 1997

Section 29.3 stands as an alternative exemption for taxpayers unable to qualify for the “original package” exemptions provided in sections 6-l.l-10-29(b) 1 and 6-l.l-10-30(a), (b), and (c). 2 Although there are important … section provides: (c) Personal property that is manufactured in Indiana and that would be exempt under subsection (b), except that it is not stored in its original package, is exempt from property taxation if the owner can establish

Rent-A-Center East, Inc. v. Indiana Department of State Revenue

42 N.E.3d 1043 · Indiana Tax Court · Sep 10, 2015

RAC West and RAC Texas were not qualified to do business in Indiana, did not have any employees in Indiana, and did not own or use any of their capital, plant, or other property in Indiana. … The tribunal upheld the assessment before even examining the taxpayer’s study because the evidence clearly established that the transactions between the retailer and its subsidiary lacked any valid