Legal Opinion
Shelby County Assessor v. CVS Pharmacy, Inc. 6637-02
Indiana Tax Court
Decided September 23, 2013No. 49T10-1112-TA-96PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Senior Judge.
The Shelby County Assessor challenges the Indiana Board of Tax Review’s final determination upholding the 2007 and 2008 real property assessments of CVS Pharmacy, Inc. # 6687-02 (CVS). The Court, finding the final determination proper, affirms.
RELEVANT FACTS AND PROCEDURAL HISTORY
The property that is the subject of this appeal is a general retail store and pharmacy located in Shelbyville, Indiana. The store was built in 2001 by Hook-SupeRx, Inc. (Hooks), sold upon its completion to SCP 2001A-CSF-19 LLC (SCP), and then leased back to Hooks for operation as a CVS.
The lease…
2Cases cited4 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Grant County Assessor v. Kerasotes Showplace Theatres, LLCIndiana Tax Court · 2011
- MEIJER STORES LTD. PARTNERSHIP v. SmithIndiana Tax Court · 2010
3Cited by9 opinions
- Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LPIndiana Tax Court · 2015
- Howard County Assessor v. Kohl's Indiana LPIndiana Tax Court · 2016
- Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLCIndiana Tax Court · 2016
- Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02Indiana Tax Court · 2016
- Marineland Gardens Community Association, Inc. v. Kosciusko County AssessorIndiana Tax Court · 2015
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