Lake County Trust Co., Trust No. 6, (Flowers for Heaven, Inc.) v. St. Joseph County Assessor

ORDER ON RESPONDENT’S MOTION TO DISMISS

WENTWORTH, J.

This matter comes before the Court on the St. Joseph County Assessor’s Motion to Dismiss (Motion) Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) (the “Trust”)’s original tax appeal for failure to timely file the certified administrative record. Upon review, the Court DENIES the Assessor’s Motion.

FACTS AND PROCEDURAL HISTORY

On April 25, 2016, the Trust initiated an original tax appeal challenging a final determination of the Indiana Board of Tax Review. In its Petition, the Trust requested that the Indiana Board prepare the…