Legal Opinion
Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LP
Indiana Tax Court
Decided December 30, 2015No. 49T10-1211-TA-70PublishedCited by 11 opinions
1Opinion of the CourtWentworth, J.
The Marion County Assessor has challenged the Indiana Board of Tax Review’s final determination that lowered the assessed value of the Washington Square Mall for each of the 2006 through 2010 assessment years. Upon review, the Court affirms in part and reverses in part.
FACTS AND PROCEDURAL HISTORY 1
Constructed in the mid~1970’s, Washington Square Mall (“Mall”) is located on the east side of Indianapolis. The Mall, situated on approximately 72 acres, is comprised of an enclosed regional shopping mall and two junior anchor stores. (See, e.g., Cert. Admin. R. at 675, 1092-1149.). The Mall’s…
2Cases cited13 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
- Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Glass Wholesalers, Inc. v. State of Indiana Board of Tax CommissionersIndiana Tax Court · 1991
8 more not listed; retrieve them via the Exa API.
3Cited by11 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
- Wigwam Holdings LLC v. Madison County AssessorIndiana Tax Court · 2019
- Wigwam Holdings LLC v. Madison County AssessorIndiana Tax Court · 2018
- CVS Corporation v. Monroe County AssessorIndiana Tax Court · 2017
6 more not listed; retrieve them via the Exa API.