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LAKE COUNTY TRUST v. ST. JOSEPH COUNTY

Cause No. 02T10-1604-TA-00010.

84 N.E.3d 761 (2017)

LAKE COUNTY TRUST CO., Trust No. 6, (Flowers From Heaven, Inc.), Petitioner, v. ST. JOSEPH COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

FILED October 17, 2017.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: SHAWN F. SULLIVAN , ATTORNEY AT LAW, South Bend, IN.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL, JR. , ATTORNEY GENERAL OF INDIANA, WINSTON LIN , PARVINDER K. NIJJAR , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

This case concerns whether the Indiana Board of Tax Review erred when it dismissed Lake County Trust Co., Trust No. 6's appeal sua sponte without a motion. The Court reverses and remands the Indiana Board's dismissal.

FACTS AND PROCEDURAL HISTORY

Flowers for Heaven, Inc. is a 501(c)(3) organization...

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