Opinions February 19, 2025

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The following opinion was posted after IL’s deadline Tuesday:
Indiana Tax Court
Muir Woods Section One Assn.Inc., et.al. v. Marion County Assessor
24T-TA-8
Tax. Grants the Marion County Assessor’s motion to dismiss the taxpayers’ appeal under a failure to appear rule, 52 Indiana Administrative Code 4-9-4, after the taxpayers failed to appear at a scheduled hearing. Dismisses and remands the case to the Indiana Board of Tax Review for further proceedings. Finds that because the homeowners associations filed a motion to vacate instead of a petition for rehearing, they activated the failure to appear process rather than the rehearing process. Also finds the tax court lacks subject matter jurisdiction over this appeal under Subsection 5(g) of Indiana Code § 6-1.1-15-5. Attorney for petitioners: James Gilday. Attorney for respondent: Jessica Gastineau.

Wednesday opinions
Indiana Court of Appeals
Jacob McGee v. State of Indiana
24A-CR-1312
Criminal. Affirms Jacob McGee’s conviction in Marion Superior Court of Level 5 felony possession of a machine gun for possessing a Glock 22 handgun with a machine-gun conversion device attached to it. Finds that under step one of New York State Rifle & Pistol Ass’n v. Bruen, the Second Amendment does not protect machine guns because they are dangerous and unusual. Also finds that the evidence is sufficient to prove that McGee knew the conversion device made his gun a machine gun. Attorney for appellant: Jan Berg. Attorneys for appellee: Attorney General Todd Rokita, Supervising Deputy Attorney General Justin Roebel.

George Lee Hall v. State of Indiana
24A-CR-537
Criminal. Affirms Benton Circuit Court Judge John Wright imposing concurrent sentences on George Hall of 20 years for attempted burglary and 60 days for operating a vehicle with a controlled substance in the blood. Finds the trial court did not abuse its discretion by admitting the toxicology report into evidence and it did not abuse its discretion by denying Hall’s proposed jury instruction. Also finds the state presented sufficient evidence to support Hall’s conviction of attempted burglary with a deadly weapon and Hall’s sentence of 20 years is not inappropriate. Attorney for appellant: Jacob Ahler. Attorneys for appellee: Attorney General Todd Rokita, Deputy Attorney General Robert Yoke.

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