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The following opinion was published after IL’s deadline Friday:
Indiana Tax Court
Convention Headquarters Hotels, LLC v. Marion County Assessor
19T-TA-21
Tax. Finds that the Marion County Assessor did assess all commercial properties under construction in Marion County on the assessment dates between 2006, and therefore, the 2010 assessment of Convention Headquarters Hotel LLC’s JW Marriott Indianapolis hotel property did not violate its constitutionally guaranteed rights. Also finds that Convention HQ has not shown that the assessor treated its under-construction property differently than other commercial properties under construction in Marion County during those years.
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