Opinions August 23, 2024

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The following opinion was published after IL’s deadline Thursday:
Indiana Tax Court
John E. Sparre v. St. Joseph County Assessor
23T-TA-18
Tax. Affirms he Indiana Board of Tax Review’s final determination that left unchanged John Sparre’s 2019, 2020, and 2021 property tax assessments and concluded that Sparre’s constitutional claims lacked merit and were unsupported by the evidence. Finds Sparre’s claims that the Indiana board’s procedures violated his rights under the First and Seventh Amendments to the United States Constitution are contrary to law. Also finds Sparre’s equal protection claims that Indiana’s property tax system, both generally and as applied to his property, are unavailing because they were unsupported by substantial and reliable evidence.

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