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TRINITY HOMES, LLC v. FANG

No. 06S01-0503-CV-124.

848 N.E.2d 1065 (2006)

TRINITY HOMES, LLC, Appellant (Defendant below), v. Frank Y. FANG, Appellee (Plaintiff below).

Supreme Court of Indiana.

June 13, 2006.

Attorney(s) appearing for the Case

David E. Bostwick, Easter & Cavosie, Indianapolis, IN, Attorneys for Appellant.

Jeffrey W. Scripture, Paul C. Sweeney, Harrison & Moberly, LLP, Indianapolis, IN, Attorneys for Amicus Curiae Builders Association of Greater Indianapolis, Inc. and The Indiana Builders Association.

On Petition To Transfer from the Indiana Court of Appeals, No. 06A01-0404-CV-167

BOEHM, Justice.

Property taxes assessed on a single tract of land which is later subdivided into individual lots, are due and payable with respect to the lots even if the lots were not assessed individually.

Facts and Procedural History

Trinity Homes, LLC owned a tract of real estate in Boone County which it intended to subdivide into individual lots for residential...

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