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Legal Opinion

Marion County Assessor v. Stutz Business Center, LLC

Indiana Tax Court

Decided January 11, 2019No. 18T-TA-26PublishedCited by 1 opinion

1Opinion of the CourtWentworth, J.

Stutz Business Center, LLC has moved to dismiss the Marion County Assessor's appeal, claiming that the Court lacks subject matter jurisdiction because the Assessor failed to timely initiate his appeal and serve the petition directly on Stutz. Upon review, the Court denies Stutz's Motion.

BACKGROUND

On September 17, 2018, the Indiana Board of Tax Review issued a final determination that permitted Stutz to withdraw its administrative appeal over the Assessor's objection. (Resp't Corr. Br. Supp. Mot. Dismiss ("Resp't Br.") at 1.) ( See also Pet'r Pet. Original Tax Appeal Final Determination Ind.…

2Cases cited15 opinions

  1. Smith v. JohnstonIndiana Supreme Court · 1999
  2. Packard v. ShoopmanIndiana Supreme Court · 2006
  3. American States Ins. v. State Ex Rel. Jennings & BowmanIndiana Supreme Court · 1972
  4. Rumfelt v. HimesIndiana Supreme Court · 1982
  5. Noble County v. RogersIndiana Supreme Court · 2001

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3Cited by1 opinion

  1. Marion County Assessor v. Stutz Business Center, LLCIndiana Tax Court · 2019

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