Legal Opinion
Wigwam Holdings LLC v. Madison County Assessor
Indiana Tax Court
Decided May 8, 2019No. 18T-TA-15PublishedCited by 3 opinions
1Opinion of the CourtWentworth, J.
Wigwam Holdings LLC ("Holdings") challenges the Indiana Board of Tax Review's final determination that upheld the assessment of its real property for the 2015 tax year. Upon review, the Court affirms the Indiana Board's final determination.
FACTS AND PROCEDURAL HISTORY
On September 2, 2014, Holdings was formed as a limited liability company pursuant to the Indiana Business Flexibility Act. ( See Cert. Admin. R. at 11 -45.) See also, e.g. , IND. CODE § 23-18-2-4(a) (2019) (providing that a person "may form a limited liability company by causing articles of organization to be executed and filed…
2Cases cited18 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
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3Cited by3 opinions
- Dakota G. Aikins v. State of Indiana (mem. dec.)Indiana Court of Appeals · 2020
- Grant County Assessor v. Randy & Sara BallingerIndiana Tax Court · 2020
- Lowe's Home Centers, Inc. v. Monroe County AssessorIndiana Tax Court · 2020