Legal Opinion
Orange County Assessor v. Stout
Indiana Tax Court
Decided October 2, 2013No. 49T10-1112-TA-94PublishedCited by 15 opinions
1Opinion of the CourtWentworth, J.
The Orange County Assessor claims that the Indiana Board of Tax Review’s final determination regarding James E. Stout’s 2009 real property assessment is not in accordance with the law because the Indiana Board applied Indiana Code § 6-1.1-15-17, a burden-shifting statute, improperly. In the alternative, the Assessor argues that the Indiana Board’s final determination is not supported by the evidence. The Court, however, affirms the Indiana Board’s decision.
FACTS AND PROCEDURAL HISTORY
Stout owns 9.12 acres of land in West Baden Springs, Indiana. For the 2008 tax year, his land was assessed at…
2Cases cited10 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- City of Carmel v. SteeleIndiana Supreme Court · 2007
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Porter Memorial Hospital v. MalakIndiana Court of Appeals · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kildsig v. Warrick County AssessorIndiana Tax Court · 2013
- DeKalb County Assessor v. Paul L. and Joan E. ChavezIndiana Tax Court · 2016
- Lee and Sally Peters v. Lisa Garoffolo, Boone County Assessor, and the Indiana Board of Tax ReviewIndiana Tax Court · 2015
- Mary K. Fisher v. Carroll County AssessorIndiana Tax Court · 2017
- Nova Tube Indiana II LLC v. Clark County AssessorIndiana Tax Court · 2018
10 more not listed; retrieve them via the Exa API.