Legal Opinion

Indianapolis Racquet Club, Inc. v. Marion County Assessor

Indiana Tax Court

Decided August 21, 2014No. 49T10-1201-TA-1PublishedCited by 1 opinion

1Opinion of the Court

FISHER, Senior Judge.

In this case, the Court must examine whether the Indiana Board of Tax Review erred when it found that the Indianapolis Racquet Club, Inc. failed to establish a prima facie case that its land assessments were excessive or that they were not uniform and equal. The Court finds that it did not.

FACTS AND PROCEDURAL HISTORY

The Racquet Club owns and operates a commercial tennis club located in Washington Township, at 8249 Dean Road on the north side of Indianapolis. In 2002, the Racquet Club’s facility, which consisted of indoor and outdoor tennis courts, locker rooms, and…

2Cases cited13 opinions

  1. Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  2. Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusIndiana Supreme Court · 1893
  3. Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
  4. Fesler v. BossonIndiana Supreme Court · 1920
  5. Long v. Wayne Township AssessorIndiana Tax Court · 2005

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3Cited by1 opinion

  1. Lee and Sally Peters v. Lisa Garoffolo, Boone County Assessor, and the Indiana Board of Tax ReviewIndiana Tax Court · 2015

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