Opinions October 18, 2024

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The following opinion was published after Indiana Lawyer’s deadline Thursday:
Indiana Tax Court
City of Carmel v. Indiana Department of Local Government Finance
24T-TA-3
Tax. Affirms the final determination of the Indiana Department of Local Government Finance denying Carmel’s 2024 shortfall excess property tax levy appeal. Finds the Legislature has given the department the authority to decide whether to permit an excess levy. Also finds even if it found the valuation errors Carmel claims to be a permissible shortfall under subsection 16(a), the department has the discretion to grant or deny Carmel’s excess levy appeal under subsection 16(c).

Friday opinions
Indiana Court of Appeals
Correct Roofing, Inc. v. Alfredo Vasquez
23A-CT-2535
Civil tort. Affirms the Elkhart Superior Court’s order granting Alfredo Vasquez’s motion for summary judgment and entering a judgment in favor of Vasquez for $23,040. Finds Correct Roofing waived its challenge on appeal to the trial court’s order granting Vasquez’s motion to strike by failing to provide a cogent argument as required by Indiana Appellate Rule 46. Also finds there is no dispute of material fact that Vasquez performed his obligations under the contract and Correct Roofing did not, that Vazquez’s damages were as the trial court determined, or that Correct Roofing violated the Home Improvement Contracts Act.

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