Legal Opinion
Convention Headquarters Hotels, LLC v. Marion County Assessor
Indiana Tax Court
Decided May 22, 2019No. 19T-TA-6PublishedCited by 1 opinion
1Opinion of the CourtWentworth, J.
On January 25, 2019, the Court dismissed Convention Headquarters Hotels, LLC's ("CHH's") first direct appeal with this Court for lack of subject matter jurisdiction. See generally Convention Headquarters Hotels v. Marion Cty. Assessor ( Convention Headquarters I ), 119 N.E.3d 245 (Ind. Tax Ct. 2019). In that case, the Court held that even though Indiana Code §§ 6-1.1-15-4(i)(2) and 6-1.1-15-5(g) provided for a direct appeal to the Tax Court without an Indiana Board of Tax Review final determination, the Court lacked subject matter jurisdiction over CHH's direct appeal "because the maximum…
2Cases cited7 opinions
- Georgos v. JacksonIndiana Supreme Court · 2003
- Indiana Department of State Revenue v. Horizon BancorpIndiana Supreme Court · 1994
- Indiana Alcohol and Tobacco Commission v. Spirited Sales, LLCIndiana Supreme Court · 2017
- Pivarnik v. Northern Indiana Public Service Co.Indiana Supreme Court · 1994
- Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County AssessorIndiana Tax Court · 2015
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3Cited by1 opinion
- Convention Headquarters Hotels, LLC v. Marion County AssessorIndiana Tax Court · 2019