Legal Opinion
Convention Headquarters Hotels, LLC v. Marion County Assessor
Indiana Tax Court
Decided January 25, 2019No. 18T-TA-14PublishedCited by 4 opinions
1Opinion of the CourtWentworth, J.
Convention Headquarters Hotels, LLC (CHH) has appealed the assessment of its real property for the 2010 tax year, claiming it violates the Equal Protection Clause of the U.S. Constitution, the Property Taxation and Equal Privileges and Immunities Clauses of Indiana's Constitution, and Indiana's market value-in-use standard. CHH also seeks an award of costs, fees, and expenses, including reasonable attorney's fees, pursuant to 42 U.S.C. §§ 1983 and 1988(b). As a threshold matter, however, the Court must determine whether it has subject matter jurisdiction over CHH's appeal.
BACKGROUND
CHH owns…
2Cases cited6 opinions
- State Board of Tax Commissioners v. Ispat Inland, Inc.Indiana Supreme Court · 2003
- Pivarnik v. Northern Indiana Public Service Co.Indiana Supreme Court · 1994
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Hamilton Square Investment, LLC. v. Hamilton County AssessorIndiana Tax Court · 2016
- Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County AssessorIndiana Tax Court · 2015
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Convention Headquarters Hotels, LLC v. Marion County AssessorIndiana Tax Court · 2019
- Convention Headquarters Hotels, LLC v. Marion County AssessorIndiana Tax Court · 2019
- Rolls-Royce Corporation v. Marion County AssessorIndiana Tax Court · 2019
- Rolls-Royce Corporation v. Marion County AssessorIndiana Tax Court · 2019