Irwin Mortgage Corp. v. Indiana Board of Tax Review

ORDER ON MOTIONS TO DISMISS AND JUDGMENT ENTRY

FISHER, J.

Irwin Mortgage Corporation (Irwin) appeals the Indiana Board of Tax Review’s (Indiana Board) final determination that it did not have the authority to decide whether Irwin owed a penalty for the late payment of an installment of property taxes that were due on May 12, 1997 or whether the statute that sets forth the penalty is constitutional. The Indiana Board and County Treasurer, the Marion County Auditor, and the Marion County Property Tax Assessment Board of Appeals (collectively Local Officials) have filed motions to dismiss Irwin’s…