Legal Opinion
Garrett LLC v. Noble County Assessor
Indiana Tax Court
Decided September 24, 2018No. 49T10-1712-TA-22PublishedCited by 2 opinions
1Opinion of the CourtWentworth, Judge
Garrett LLC challenges the final determination of the Indiana Board of Tax Review that established the assessed value of its real property for the 2016 tax year. Upon review, the Court affirms the Indiana Board's final determination.
FACTS AND PROCEDURAL HISTORY
Garrett is in the business of acquiring, remediating, and reselling contaminated properties. (Cert. Admin. R. at 162.) In June 2014, Garrett purchased for $1.00 the former Dalton Foundry, a property located in Kendallville, Indiana that was owned by the Dalton Corporation and had been vacant since 2009. (Cert. Admin. R. at 55, 59-60.)
Aft…
2Cases cited10 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Orange County Assessor v. StoutIndiana Tax Court · 2013
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3Cited by2 opinions
- Bartholomew County Assessor v. Housing Partnerships, Inc.Indiana Tax Court · 2020
- Grant County Assessor v. Randy & Sara BallingerIndiana Tax Court · 2020