MEIJER STORES LTD. PARTNERSHIP v. SMITH

No. 49T10-0609-TA-89.

926 N.E.2d 1134 (2010)

MEIJER STORES LIMITED PARTNERSHIP, Petitioner, v. Betty SMITH, Wayne Township Assessor, Michael Statzer, Wayne County Assessor, and Wayne County Property Tax Assessment Board of Appeals, Respondents.

Tax Court of Indiana.

March 26, 2010.


Attorney(s) appearing for the Case

Stephen H. Paul, Jon B. Laramore, Brent A. Auberry, Baker & Daniels LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Jennifer E. Gauger, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondents.


FISHER, J.

On August 16, 2006, the Indiana Board of Tax Review (Indiana Board) issued a final determination valuing the real property of Meijer Stores Limited Partnership (Meijer) for the 2002, 2003, and 2005 tax years (the years at issue). Meijer now challenges that final determination.

RELEVANT FACTS AND PROCEDURAL HISTORY

At some point during 2000, Meijer opened a 158,114 square foot discount retail store/supermarket (i.e., a Meijer store)

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