Young v. Department of Local Government Finance — Indiana Tax Court Upholds 2023 Lake County Land Order and Clarifies Scope of DLGF Review
The Indiana Tax Court affirmed the DLGF’s approval of Lake County’s 2023 land order, rejecting challenges from a pro se petitioner and an intervenor to the order’s timing, sales data sufficiency, valuation methodology, and hearing notice; the court also clarified that DLGF review under Indiana Code § 6-1.1-4-13.6 is limited to county-wide base rates and does not extend to the application of those rates to individual parcels.