Vanderburgh County Auditor v. Michiana Campgrounds LLC

OPINION

RILEY, Judge.

STATEMENT OF THE CASE

Appellant-Plaintiff, Vanderburgh County Auditor (Vanderburgh County) appeals the trial court’s Order granting Appellee-Defendant’s, Michiana Campgrounds LLC (Michiana), Motion to Refund Purchase Price Minus 25% Penalty.1

We affirm.

ISSUE

Vanderburgh County raises two issues on appeal, which we consolidate and restate as the following issue: Whether the trial court erred when it held that Michia-na was entitled to a refund of its purchase price minus a penalty of twenty-five percent under Indiana Code section 6-1.1-25-4.6(d).

FACTS AND PROCEDURAL HISTORY

On…