Opinions Oct. 1, 2020

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The following Indiana Tax Court opinion was posted after IL deadline Wednesday:

Grant County Assessor v. Randy & Sara Ballinger
19T-TA-19
Tax. Affirms the Indiana Board of Tax Review’s final determination that reduced the assessment of Randy and Sara Ballinger’s golf course land for the 2018 tax year. Finds that the Ballingers’ evidence best reflected the market value-in-use of their Walnut Creek golf course land. Thus, finds no basis for reversing the Indiana Board’s conclusion.

Indiana Court of Appeals
Kourtney Cohen v. State of Indiana (mem. dec.)
19A-CR-2875
Criminal. Affirms Kourtney Cohen’s six-year sentence with three years executed and two years suspended, one served on home detention and one on probation for conviction of Level 5 felony operating a vehicle while intoxicated, endangering a person. Finds his sentence imposed in Marion Superior Court is not inappropriate.

James Brown v. State of Indiana (mem. dec.)
20A-CR-790
Criminal. Affirms James Brown’s conviction in St. Joseph Superior Court of Level 5 felony robbery and Level 2 felony criminal confinement. Finds sufficient evidence to support the conviction.

Joseph C. Gonzalez, Jr. v. State of Indiana (mem. dec.)
19A-CR-2295
Criminal. Affirms Joseph Gonzalez, Jr.’s aggregate 80-year sentence for conviction of murder and his adjudication as a habitual offender. Finds the Marion Superior Court did not improperly interfere with the plea discussions, and therefore Gonzalez’s argument that the trial judge improperly solicited a plea offer or participated in plea negotiations must fail.

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