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The following opinion was posted after IL’s deadline Wednesday:
Indiana Tax Court
Dr. Tulsi and Kamini Sawlani v. Lake County Assessor
21T-TA-44
Tax. Reverses the final determination of the Indiana Board of Tax Review that Tulsi and Kamini Sawlani were not entitled to the one percent tax cap credit on the contested acreage during the 2019 tax year. Finds that that the Indiana Constitution does not permit a fixed one-acre limitation on the amount of land eligible for the one percent tax cap. Remands the matter for further proceedings to determine whether the homeowners’ contested acreage is entitled to the one-percent tax cap in light of this decision.
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