Legal Opinion
MEIJER STORES LTD. PARTNERSHIP v. Smith
Indiana Tax Court
Decided March 26, 2010No. 49T10-0609-TA-89PublishedCited by 10 opinions
1Opinion of the CourtFisher, J.
On August 16, 2006, the Indiana Board of Tax Review (Indiana Board) issued a final determination valuing the real property of Meijer Stores Limited Partnership (Meijer) for the 2002, 2003, and 2005 tax years (the years at issue). Meijer now challenges that final determination.
RELEVANT FACTS AND PROCEDURAL HISTORY
At some point during 2000, Meijer opened a 158,114 square foot discount retail store/supermarket (ie., a Meijer store) in Richmond, Indiana. The store and its adjacent parking lot were situated on approximately 26 acres of land.
After receiving its assessments for the years at issue,…
2Cases cited3 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Meridian Towers East & West v. Washington Township AssessorIndiana Tax Court · 2004
- French Lick Township Trustee Assessor v. Kimball International, Inc.Indiana Tax Court · 2007
3Cited by10 opinions
- Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LPIndiana Tax Court · 2015
- Shelby County Assessor v. CVS Pharmacy, Inc. 6637-02Indiana Tax Court · 2013
- Howard County Assessor v. Kohl's Indiana LPIndiana Tax Court · 2016
- Marion County Assessor v. Gateway Arthur, Inc.Indiana Tax Court · 2015
- Clark County Assessor v. Meijer Stores LPIndiana Tax Court · 2019
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