Legal Opinion
Lakes of the Four Seasons Property Owners' Ass'n v. Department of Local Government Finance
Indiana Tax Court
Decided October 29, 2007No. 49T10-0606-TA-61PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Lakes of the Four Seasons Property Owners’ Association, Inc. (LOFS) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year (the year at issue). The issue on appeal is whether the Indiana Board erred in upholding the Department of Local Government Finance’s (DLGF) assessment of LOFS’ streets at $650.00 per acre.
FACTS AND PROCEDURAL HISTORY
Lakes of the Four Seasons is a private, gated community in Lake County, Indiana. 1 The community contains approximately 2,500 residences and 26 miles (107.6 acres) of streets.…
2Cases cited5 opinions
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Ackles v. Hartford Underwriters Ins. Corp.Indiana Court of Appeals · 1998
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
- Court View Centre, LLC v. WittIndiana Court of Appeals · 2001
- Kooshtard Property VI, LLC v. White River Township AssessorIndiana Tax Court · 2005
3Cited by6 opinions
- Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LPIndiana Tax Court · 2015
- Pulte Homes of Indiana, LLC v. Hendricks County AssessorIndiana Tax Court · 2015
- Mary K. Fisher v. Carroll County AssessorIndiana Tax Court · 2017
- In Re Majestic Star Casino, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- Grant County Assessor v. Randy & Sara BallingerIndiana Tax Court · 2020
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