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CHAN v. STATE

No. 49A02-1110-MI-1024.

969 N.E.2d 619 (2012)

Byron CHAN, Appellant-Defendant, v. STATE of Indiana, Appellee-Plaintiff.

Court of Appeals of Indiana.

June 21, 2012.

Attorney(s) appearing for the Case

Abhishek Chaudhary , Andrew Ault , Indiana Legal Services, Indianapolis, IN, Attorneys for Appellant.

Gregory F. Zoeller , Attorney General of Indiana, Elizabeth Rogers , Deputy Attorney General, Indianapolis, IN, Attorneys for Appellee.

OPINION

SHEPARD, Senior Judge.

When a shoplifter steals goods priced at $97, does the $7 in sales tax that would have been due if he had purchased the items mean that their "retail value" was $104 such that the forfeiture statutes entitle the State to seize the car the thief used to drive to the scene of the crime?

FACTS AND PROCEDURAL HISTORY

In February 2010, a loss prevention officer employed by a Menards store in Indianapolis...

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