The Indiana Tax Court clarified how the former property-tax burden-shifting statute interacts with competing appraisal evidence and affirmed six years of Board determinations.
The Indiana Tax Court refused to let a hotel taxpayer add equalization claims seven years into litigation, while permitting narrower amendments confined to market value-in-use.
The Indiana Tax Court allowed foundational electricity and utility-industry testimony but struck regulatory interpretations and legal conclusions from the Department’s expert.
The Indiana Tax Court upheld Lake County’s 2023 land order, clarifying its timing, permitted valuation methods, and the boundary between countywide and parcel-level challenges.
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.