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As a subscriber you can listen to articles at work, in the car, or while you work out. Subscribe NowThe following opinion was published after IL’s deadline Friday:
Indiana Tax Court
Ovidiu Ciceu v. Knox County Assessor
23T-TA-23
Tax. Affirms the Indiana Board of Tax Review’s final determination of Ovidiu Ceceu’s Vincennes residence that reverted Ciceu’s 2022 tax assessment to his 2021 assessment of $111,000, pursuant to Indiana Code § 61.1-15-20(f). Finds that Ciceu has waived his claims that the board erred in determining his property’s assessed value and failed to address his claim that he never received a Form 11 notice for his 2021 assessment by failing to adequately brief and support them with cogent legal argument. Also finds Ciceu cannot satisfy his burden of proving that the board’s failure to address the claims prejudiced him.
Monday opinions
Indiana Court of Appeals
Calvary Temple Church of Evansville, Inc v. Gerard A. Kirsch
23A-CT-1728
Civil tort. Affirms the Vanderburgh Superior Court’s denial of the Calvary Temple Church’s motion for summary judgment on Gerard Kirsch’s complaint alleging Calvary’s negligence. Finds that under Indiana Code section 34-31-7-2, “premises . . . used primarily for worship services” means only those portions of the premises that are used primarily for worship services. Also finds that Calvary did not designate evidence that the shed where Kirsch was injured was used primarily for worship services. Finally, finds Calvary’s summary judgment motion turns solely on an interpretation of the statute that the appellate court rejects.
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