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GILDAY & ASSOCS. v. MARION COUNTY ASSESSOR

Cause No. 21T-TA-00002.

176 N.E.3d 1000 (2021)

GILDAY & ASSOCIATES, P.C., Petitioner, v. MARION COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

September 15, 2021.

Attorney(s) appearing for the Case

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

ATTORNEY FOR RESPONDENT: JESSICA R. GASTINEAU , SPECIAL COUNSEL — TAX SECTION, OFFICE OF CORPORATION COUNSEL, Indianapolis, IN.

Gilday & Associates, P.C. ("Gilday") challenges the Indiana Board of Tax Review's final determination that dismissed its administrative appeals for lack of standing to claim a property tax refund for the 2014 through 2017 tax years. Upon review, the Court reverses the Indiana Board's final determination.

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