Legal Opinion
American United Life Insurance Co. v. Maley
Indiana Tax Court
Decided February 13, 2004No. 49T10-0210-TA-117PublishedCited by 1 opinion
1Opinion of the CourtFisher, J.
American United Life Insurance Company (AUL) appeals the Indiana Board of Tax Review's (Indiana Board) final determination valuing its real property for the 1995 tax year. AUL presents multiple issues for this Court's consideration, which the Court restates as:
I. Whether the grade of AU's building should have been reduced from an "A-1" to "A-2;"
II. Whether AUL's land should have been valued at $75 per square foot under the Marion County Land Order (land order); and,
Whether AUL's land should have received a negative influence factor. IIL.
FACTS AND PROCEDURAL HISTORY
AUL owns an entire city…
2Cases cited12 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Indianapolis Racquet Club, Inc. v. Marion County AssessorIndiana Tax Court · 2014