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HAMILTON SQUARE v. HAMILTON COUNTY ASSESSOR

No. 49T10-1505-TA-00018.

60 N.E.3d 313 (2016)

HAMILTON SQUARE INVESTMENT, LLC, Petitioner, v. HAMILTON COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

October 5, 2016.

Attorney(s) appearing for the Case

James F. Beatty , Jessica L. Findley , Donald D. Levenhagen , Megan M. Piazza , Kathryn M. Merritt-Thrasher , Landman Beatty, Lawyers, LLP Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller , Attorney General Of Indiana, Jessica R. Gastineau , Winston Lin , Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

Paul M. Jones, Jr. , Paul Jones Law, LLC Indianapolis, IN, Attorney for Amici Curiae.

Indiana's property tax caps provide taxpayers with credits against their Indiana property tax liabilities. See, e.g., IND.CODE § 6-1.1-20.6-7.5 (2016). The amount of a credit depends on, among other things, a property's classification (e.g., homestead, residential, agricultural, or nonresidential) and its...

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