Legal Opinion
Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLC
Indiana Tax Court
Decided April 8, 2016No. 49T10-1211-TA-76PublishedCited by 6 opinions
1Opinion of the CourtWentworth, J.
This case examines whether the Indiana Board of Tax Review erred when it reduced the Respondents’ real property assessments for the 2006 and 2007 tax years. Upon review, the Court finds that the Indiana Board did not err.
FACTS AND PROCEDURAL HISTORY
The subject property, Lafayette Square Mall, is located on the northwest side of Indianapolis. At the time the Mall was constructed in 1968, it was the first enclosed mall in Indiana and one of the largest midwestern shopping centers outside of Chicago. (See Cert. Admin. R. at 624.)
In 2006 and 2007, the Mall was owned by Simon DeBartolo Group, LP;…
2Cases cited10 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- United States Fidelity & Guaranty Insurance Co. v. Hartson-Kennedy Cabinet Top Co.Indiana Court of Appeals · 2006
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Howard County Assessor v. Kohl's Indiana LPIndiana Tax Court · 2016
- Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02Indiana Tax Court · 2016
- Nova Tube Indiana II LLC v. Clark County AssessorIndiana Tax Court · 2018
- Garrett LLC v. Noble County AssessorIndiana Tax Court · 2018
- Wigwam Holdings LLC v. Madison County AssessorIndiana Tax Court · 2018
1 more not listed; retrieve them via the Exa API.