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GARRETT LLC v. NOBLE COUNTY ASSESSOR

Cause No. 49T10-1712-TA-00022.

112 N.E.3d 1168 (2018)

GARRETT LLC, Petitioner, v. NOBLE COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

FILED September 24, 2018.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: PATRICK L. JESSUP , MICHAEL M. YODER , YODER & KRAUS P.C., Kendallville, IN.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL, JR. , ATTORNEY GENERAL OF INDIANA, MATTHEW R. ELLIOTT , REBECCA McCLAIN , WINSTON LIN , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

Garrett LLC challenges the final determination of the Indiana Board of Tax Review that established the assessed value of its real property for the 2016 tax year. Upon review, the Court affirms the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

Garrett is in the business of acquiring, remediating...

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