Legal Opinion
Grant County Assessor v. Kerasotes Showplace Theatres, LLC
Indiana Tax Court
Decided October 20, 2011No. 49T10-0908-TA-47PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Senior Judge.
On July 15, 2009, the Indiana Board of Tax Review (Indiana Board) issued a final determination valuing the Kerasotes Showplace 12 in Grant County, Indiana (the subject property) at $4,200,000 for the 2006 assessment. The Grant County Assessor (Assessor) now challenges that final determination.
RELEVANT FACTS AND PROCEDURAL HISTORY
The subject property is a 12-screen multiplex movie theater located on approximately seven acres of land near the North Park Mall in Marion, Indiana. Kerasotes Showplace Theatres, LLC (Kerasotes) built the facility in 2000 at a cost of $6,487,110.…
2Cases cited6 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Walgreen Co. v. City of MadisonWisconsin Supreme Court · 2008
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- French Lick Township Trustee Assessor v. Kimball International, Inc.Indiana Tax Court · 2007
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Equalization Appeal of Prieb Properties, L.L.C.Court of Appeals of Kansas · 2012
- Shelby County Assessor v. CVS Pharmacy, Inc. 6637-02Indiana Tax Court · 2013
- Howard County Assessor v. Kohl's Indiana LPIndiana Tax Court · 2016
- In re Equalization Appeal of Walmart Stores, Inc.Supreme Court of Kansas · 2022
- Hamilton County Assessor v. SPD Realty, LLCIndiana Tax Court · 2014
5 more not listed; retrieve them via the Exa API.