Legal Opinion
Switzerland County Assessor v. Belterra Resort Indiana, LLC
Indiana Tax Court
Decided May 24, 2018No. 49T10-1705-TA-9PublishedCited by 4 opinions
1Opinion of the CourtWentworth, J.
During the course of an administrative appeal, both Belterra Resort Indiana, LLC and the Switzerland County Assessor presented appraisals valuing Belterra's casino property for purposes of the 2009 through 2014 assessment years. On March 30, 2017, the Indiana Board of Tax Review issued a final determination that reviewed those appraisals and, ultimately, formulated its own value conclusion. Belterra and the Assessor have each separately appealed the Indiana Board's final determination, which the Court now affirms in part and reverses in part.
RELEVANT FACTS AND PROCEDURAL HISTORY 1
Belterra…
2Cases cited7 opinions
- McClain v. Review Board of the Indiana Department of Workforce DevelopmentIndiana Supreme Court · 1998
- City of Evansville v. Southern Indiana Gas & Electric Co.Indiana Court of Appeals · 1976
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Siphathiso Mabasa, Maureen Mabasa, and Sinobukhosi Mabasa v. Alberto R. Gonzales, Attorney General of the United StatesCourt of Appeals for the Seventh Circuit · 2006
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Clark County Assessor v. Meijer Stores LPIndiana Tax Court · 2019
- Switzerland County Assessor v. Belterra Resort Indiana, LLCIndiana Tax Court · 2019
- CVS Corporation v. Cathy Searcy, in her official capacity as Elkhart County AssessorIndiana Tax Court · 2019
- Meijer Stores Limited Partnership v. Boone County AssessorIndiana Tax Court · 2020