Wells County Assessor v. Alexin, LLC

This case examines the Indiana Board of Tax Review’s final determination that' the Common Council of the City of Bluffton (Council) waived Alexin, LLC’s non-compliance with certain statutory requirements for its 2013 personal property tax abatement deduction. Upon review, the Court finds that the Indiana Board’s final determination is contrary to law. 1

FACTS AND PROCEDURAL HISTORY

Alexin operates an aluminum production/manufacturing business in an area of Wells County, Indiana that the Council designated as an economic revitalization area. (See Cert. Admin. R. at 53, 75, 77.) Prior to 2013,…