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GRANT COUNTY ASSESSOR v. KERASOTES

No. 49T10-0908-TA-47.

955 N.E.2d 876 (2011)

GRANT COUNTY ASSESSOR, Petitioner, v. KERASOTES SHOWPLACE THEATRES, LLC, Respondent.

Tax Court of Indiana.

October 20, 2011.

Attorney(s) appearing for the Case

Marilyn S. Meighen , Meighen & Associates, PC, Carmel, IN, Attorney for Petitioner.

Vickie L. Norman , Brent A. Auberry , Daniel R. Roy , Baker & Daniels LLP, Indianapolis, IN, Attorneys for Respondent.

FISHER, Senior Judge.

On July 15, 2009, the Indiana Board of Tax Review (Indiana Board) issued a final determination valuing the Kerasotes Showplace 12 in Grant County, Indiana (the subject property) at $4,200,000 for the 2006 assessment. The Grant County Assessor (Assessor) now challenges that final determination.

RELEVANT FACTS AND PROCEDURAL HISTORY

The subject property is a 12-screen multiplex movie theater located on approximately seven acres...

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