Opinions April 12, 2022

The following Indiana Tax Court opinions were posted after IL deadline on Friday:
Chevrolet of Columbus, Inc. v. Bartholomew County Assessor
21T-TA-28
Tax. Reverses the Indiana Board of Tax Review’s final determination that Chevrolet of Columbus Inc.’s appeals for a correction of error for the 2016 through 2018 tax years were untimely filed. Finds Chevrolet’s appeals raised objective errors concerning whether the Bartholomew County assessor used base rates from the applicable Bartholomew County land order when calculating the assessed values of its land. Remands for the Indiana board to determine whether the assessor applied the proper base rate to Chevrolet’s 2016 through 2018 land assessments and to address the alleged 2016 underassessment based exclusively on the evidence already included in the certified administrative record.

Bushmann, LLC v. Bartholomew County Assessor
21A-TA-27
Tax. Reverses the Indiana Board of Tax Review’s final determination that Bushmann LLC’s appeals for a correction of error for the 2016 through 2018 tax years were not timely filed. Finds the errors raised in Bushmann’s appeals are not inherently subjective, but instead challenge the objective application of a predetermined base rate. Remands for the Indiana board to determine whether the Bartholomew County assessor applied the proper base rate to Bushmann’s 2016 through 2018 assessments based exclusively on the evidence already included in the certified administrative record.

Tuesday opinions
Court of Appeals of Indiana
County Materials Corp. and Central Processing Corp. v. Indiana Precast, Inc., Ryan S. Gookins, and Richard A. Rectenwal, III
20A-PL-1683
Civil plenary. Affirms the judgment of the Hancock Superior Court with respect to the denial of County Materials Corp. and Central Processing Corp.’s request to set aside final judgment for Ryan S. Gookins, Richard A. Rectenwal III and Indiana Precast Inc., as well as the denial of Central’s request to set aside the award of attorney fees. Reverses the denial of County’s request to set aside the award of attorney fees. Finds Central knew and subsequently admitted that it suffered no damages, so the trial court could reasonably find that Central’s act of bringing and/or continuing to litigate its numerous claims against the Precast parties was frivolous, unreasonable, groundless and done in bad faith. Also finds the Precast parties’ actions or inactions complicated County’s efforts to show that their case was not unreasonable or groundless. Finally, finds there were no grounds for the trial court to vacate its directed judgment against Central and in favor of the Precast parties, and County failed to show that it was entitled to relief under Indiana Trial Rules 59, 60(B)(2) or 60(B)(3).

Tiffany L. Hein v. Justin C. Hein (mem. dec.)
21A-DC-1626
Domestic relations with children. Affirms the final decree dissolving the marriage of Tiffany L. Hein and Justin C. Hein. Finds the dissolution court’s findings are either supported by the record or constitute harmless error. Also finds the dissolution court did not err when it awarded Justin liberal, unsupervised parenting time. Finally, finds the dissolution court did not abuse its discretion when it divided the marital estate equally between the parties.

Candelario Vasquez v. State of Indiana (mem. dec.)
21A-CR-1831
Criminal. Affirms Candelario Vasquez’s conviction of felony murder. Finds the state presented sufficient evidence to rebut the self-defense claim.

Edwing Eduardo Estrada Ramos v. State of Indiana (mem. dec.)
21A-CR-1902
Criminal. Affirms Edwing Eduardo Estrada Ramos’ convictions of one count of child molesting as a Class A felony, two counts of child molesting as a Level 1 felony, two counts of child molesting as a Level 4 felony, two counts of incest as a Level 5 felony, two counts of sexual misconduct with a minor as a Level 4 felony and two counts of battery resulting in bodily injury to a person less than 14 years of age as a Level 5 felony. Finds Marion Superior Court did not abuse its discretion in the admission of evidence.

Joseph Baldwin v. State of Indiana (mem. dec.)
21A-CR-1979
Criminal. Reverses Joseph Baldwin’s sentence to 10 ½ years, enhanced for being a habitual vehicular substance offender. Finds it is unclear whether the Switzerland Circuit Court would have imposed the same sentence had it realized it could have suspended the eight-year HVSO enhancement. Remands for resentencing.

Marc Gillig v. Megan Jane Manes (mem. dec.)
21A-JP-1990
Juvenile paternity. Affirms the denial of father Marc Gillig’s request to transfer custody of P.G. to him and away from mother Megan Jane Manes so P.G. could continue living in the Fort Wayne area. Finds the evidence supports the Allen Circuit Court’s judgment.

James Lee Campbell v. State of Indiana (mem. dec.)
21A-CR-2086
Criminal. Affirms James Lee Campbell’s aggregate 72-year sentence for his convictions of murder, with a firearm sentencing enhancement, and Level 6 felony resisting law enforcement. Finds Campbell has not met his burden to establish that his sentence is inappropriate.

Donald A. Harty v. Barbara Williams and Sarah Knowlton (mem. dec.)
21A-SC-2176
Small claims. Dismisses the denial of Donald A. Harty’s motion to transfer a small claims cause to the plenary docket. Finds the appeal is moot.

The Estate of Phillip C. Blackaby v. Sharon L. Neal f/k/a Sharon L. Blackaby (mem. dec.)
21A-CB-2362
Court business. Affirms the dismissal of The Estate of Phillip C. Blackaby’s proceedings supplemental to execution against Sharon L. Neal f/k/a Sharon L. Blackaby to recover proceeds from Phillip C. Blackaby’s life insurance policy. Finds the Dearborn Superior Court did not err in determining the estate was not entitled to two-thirds of the policy proceeds under Blackaby and Neal’s divorce decree.

Kenneth Harvey v. Nicole Drake (mem. dec.)
21A-DC-1967
Domestic relations with children. Affirms the denial of father Kenneth Harvey’s motion to reconsider parenting time and child support. Finds any probable impact of the dissolution court’s failure to recite certain statutory language was so minor as to have had no effect on Harvey’s rights. Also finds the dissolution court’s findings are supported by the evidence. Finally, finds the dissolution court did not abuse its discretion when it ordered the continuation of professionally supervised visitation, or when it denied Harvey’s request for a child support modification.