Opinions December 9, 2024

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The following opinion was posted after IL’s deadline Friday:
Indiana Tax Court
Madison County Assessor v. Kohl’s Indiana, LP
24T-TA-9
Tax. Finds the Indiana Board of Tax Review did not adequately explain its findings and conclusions to allow the tax court to properly review its decision. Also finds the board determined that the Madison County Assessor’s appraisal of Kohl’s Anderson property for tax years 2019, 2020 and 2021  is sufficient to meet the burden of proof and establish the true tax value of the subject property, but did not provide the facts or rationale for its conclusion. Remands the case to the board for further explanation of its findings of fact and ultimate conclusion. Attorneys for petitioner: Marilyn Meighen, Brian Cusimano, Zachary Price. Attorneys for respondent: Abraham Benson, Brent Auberry, David Suess, Brigham Michaud.

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