Legal Opinion
Fidelity Federal Savings & Loan v. Jennings County Assessor
Indiana Tax Court
Decided November 3, 2005No. 49T10-0410-TA-48PublishedCited by 1 opinion
1Opinion of the Court
FISHER, J..
Fidelity Federal Savings & Loan (Fidelity) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the March 1, 2002 assessment date. The sole issue before the Court is whether the Indiana Board erred in valuing Fidelity's improvement. '
FACTS AND PROCEDURAL HISTORY
Fidelity owns a bank in Jennings County, Indiana. For the 2002 assessment date, the Jennings County Assessor (Assessor) assigned Fidelity's property a true tax value of $203,300 ($49,000 for land and $154,300 for improvements).
Believing this value to be too high,…
2Cases cited12 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State v. Omega Painting, Inc.Indiana Court of Appeals · 1984
- Meridian Towers East & West v. Washington Township AssessorIndiana Tax Court · 2004
- Miller Village Properties Co. v. Indiana Board of Tax ReviewIndiana Tax Court · 2002
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006