Boehm v. Town of St. John

ON PETITION FOR REVIEW

DICKSON, Justice.

This is an appeal from the decision of the Indiana Tax Court holding that the Indiana Constitution requires a system of property assessment and taxation based on market value and that, because Indiana’s current statutory system of taxation values real property on a basis other than market value, the system is unconstitutional. Town of St. John v. State Bd. of Tax Comm’rs, 665 N.E.2d 965 (Ind.Tax 1996). We reverse that conclusion. Because the Tax Court did not address the taxpayers’ other claims, we return this case to the Tax Court to resume its…