Legal Opinion
Howard County Assessor v. Kohl's Indiana LP
Indiana Tax Court
Decided September 7, 2016No. 49T10-1502-TA-4PublishedCited by 6 opinions
1Opinion of the CourtWentworth, J.
On December 31, 2014, the Indiana Board of Tax Review issued a final determination valuing the Kohl’s store in Koko-mo, Indiana for purposes of the 2010, 2011, and 2012 assessments. The Howard County Assessor has challenged that final determination, but the Court affirms.
RELEVANT FACTS AND PROCEDURAL HISTORY
Kohl’s Indiana LP owns and occupies an 88,242 square foot retail store on 10.65 acres of land at the Boulevard Crossing shopping center in Kokomo, Indiana (the subject property). Kohl’s constructed the subject property in 2003.
For the 2010, 2011, and 2012 assessments, the Assessor valued…
2Cases cited10 opinions
- Kimble v. Marvel Entertainment, LLCSupreme Court of the United States · 2015
- Boehm v. Town of St. JohnIndiana Supreme Court · 1996
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LPIndiana Tax Court · 2015
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Monroe County Assessor v. SCP 2002 E19 LLC 6697, a/k/a CVS 6697-02Indiana Tax Court · 2017
- CVS Corporation (6698-02) v. Monroe County AssessorIndiana Tax Court · 2017
- Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02Indiana Tax Court · 2016
- Wigwam Holdings LLC v. Madison County AssessorIndiana Tax Court · 2019
- CVS Corporation v. Monroe County AssessorIndiana Tax Court · 2017
1 more not listed; retrieve them via the Exa API.