Hamilton Square Investment, LLC. v. Hamilton County Assessor

FISHER, Senior Judge.

Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities. See, e.g., Ind.Code § 6-1.1-20.6-7.5 (2016). The amount of a credit.depends on, among other things, a property’s classification (e.g., homestead, residential, agricultural, or nonresidential) and its overall gross assessed value. See I.C. § 6-1.1-20.6-7.5. This case concerns Hamilton Square Investment, LLC’s claim that the Indiana Board of Tax Review erred in upholding the classification of its real property and, thus, the allocation of its tax cap credits for the…