Opinions October 1, 2024

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The following opinion was published after IL’s deadline Monday:
Indiana Tax Court
Thomas & Nancy Crandall v. Bartholomew County Assessor
23T-TA-4
Tax. Reaffirms the holding of Elkhart County Assessor v. Lexington Square, LLC, 219 N.E.3d 236, 243-46 (Ind. Tax Ct. 2023) and holds that Section 17.2 continues to apply to Indiana Board of Tax Review appeals that were filed on or before its repeal on March 21, 2022. Reverses the final determination of the Indiana Board that valued Thomas and Nancy Crandall’s property at $1,830,000 for 2020 and $1,940,000 for 2021. Remands to the board for action consistent with this opinion.

Tuesday opinions
Indiana Court of Appeals
Arthur Moore v. State of Indiana
23A-CR-2189
Criminal.  Affirms Arthur Moore’s conviction in Marion Superior Court for Class A misdemeanor unlawful carrying of a handgun. Finds the state has satisfied its burden to show Subsection (b)(6) is consistent with the principles underpinning the nation’s historical tradition of firearm regulation. Also finds Moore has not shown Subsection (b)(6) imposes a material burden on his right to bear arms under Indiana’s Constitution. Judge Elizabeth Tavitas concurs with separate opinion.

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