Opinions June 17, 2024

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The following opinions were published after IL’s deadline Friday:
Indiana Tax Court
Steven W. Osborn v. Michael R. Schultz, in his official capacity as the Assessor of La Porte County, Indiana
22T-TA-12
Tax. Affirms the Indiana Board of Tax Review’s final determination affirming Steven Osborn’s 2020 and 2021 property tax assessments. Finds Osborn has not demonstrated that the Indiana Board’s final determination is contrary to law. Also finds Osborn’s frequent references to the Ninth Amendment and inalienable rights in his briefs do not establish that Indiana’s annual real property tax assessment infringes on his state or federal constitutional rights.

Andy Young v. Department of Local Government Finance
23T-TA-1
Tax. Affirms the Indiana Department of Local Government Finance’s final determination that the Lake County Assessor properly developed the county’s 2022 land order. Finds Andy Young has not demonstrated that the DLGF’s final determination is arbitrary and capricious, an abuse of discretion, contrary to law, or unsupported by substantial evidence.

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