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MUIR WOODS SECTION v. MARION CTY. ASSESSOR

Cause No. 19T-TA-00025.

154 N.E.3d 877 (2020)

MUIR WOODS SECTION ONE ASSN., INC., Muir Woods, Inc.; Spruce Knoll Homeowners Assoc., Inc.; and Oakmont Homeowners Assoc., Inc., Petitioners, v. MARION COUNTY ASSESSOR, Joseph P. O'Connor, Respondent.

Tax Court of Indiana.

Filed August 31, 2020.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: JAMES K. GILDAY , GILDAY & ASSOCIATES, P.C., Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: JESSICA R. GASTINEAU , SPECIAL COUNSEL — TAX LITIGATION, ANNE C. HARRIGAN , CHIEF LITIGATION COUNSEL, OFFICE OF CORPORATION COUNSEL, Indianapolis, IN.

Muir Woods Section One Assn., Inc., Muir Woods, Inc., Spruce Knoll Homeowners Assoc., Inc., and Oakmont Homeowners Assoc., Inc. (the HOAs) have challenged the Indiana Board of Tax Review's final determination dismissing their appeal that challenged the assessments of their common area land for the 2001 through 2003 tax years. Upon...

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