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As a subscriber you can listen to articles at work, in the car, or while you work out. Subscribe NowThe following Indiana Tax Court opinion was posted after IL deadline Monday:
Muir Woods Section One Assn., Inc., Muir Woods, Inc.; Spruce Knoll Homeowners Assoc., Inc.; and Oakmont Homeowners Assoc., Inc. v. Marion County Assessor, Joseph P. O’Connor
19T-TA-25
Tax. Affirms the Indiana Board of Tax Review’s final determination dismissing Muir Woods Section One Assn. Inc., Muir Woods Inc., Spruce Knoll Homeowners Assoc. Inc. and Oakmont Homeowners Assoc. Inc.’s claims that their common area property was exempt from property tax under the Exemption Statute and that the assessed values of their common areas did not include the proper discount prescribed in a land order and in assessment guidelines. Reverses the board’s final determination dismissing the HOAs’ claim that their common area land had been taxed more than once in each of the years at issue. Finds the HOAs’ claim that their common areas are exempt from property taxation under the Exemption Statute does not entitle them to relief. Also finds that the methodology the Marion County assessor used to value the HOAs’ common area land requires subjective judgment. Finally, finds that the HOAs’ claim that the tax was paid more than once, accepted as true, is capable of correction. Remands with instructions for the board to allow the parties the opportunity to present evidence to demonstrate that their common areas were taxed more than once.
Tuesday opinions
Indiana Court of Appeals
Keith M. Brown v. State of Indiana (mem. dec.)
20A-CR-559
Criminal. Reverses Keith Brown’s conviction for Class A misdemeanor resisting law enforcement. Finds the evidence was insufficient to support Brown’s conviction.
Stephen H. Hoop, II v. State of Indiana (mem. dec.)
20A-CR-665
Criminal. Affirms Stephen Hoop II’s convictions for Level 2 felony dealing in methamphetamine and Level 5 felony dealing in marijuana. Finds the Hendricks Circuit Court had sufficient facts to conclude that Hoop at the very least had apparent authority to consent, rendering the search of his hotel room lawful. Also finds it within the trial court’s discretion to admit the evidence discovered pursuant to a lawful search.
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