Elvers v. State

OPINION

FRIEDLANDER, Judge.

Gary Elvers appeals the denial of his petition for post-conviction relief, presenting the following restated issue for review:

Did the post-conviction court err in refusing to vacate a conviction for possession of marijuana, when defendant had received a Controlled Substance Excise Tax assessment by the Indiana Department of Revenue for that same substance?

We reverse.

On July 23, 1992, Elvers was arrested and marijuana was seized from his property. The following day, he was served with a $12,784.00 assessment by the Indiana Department of Revenue for the Indiana…