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SOUTHLAKE INDIANA v. LAKE COUNTY ASSESSOR

Supreme Court Case No. 21S-TA-239.

174 N.E.3d 177 (2021)

SOUTHLAKE INDIANA, LLC, Petitioner, v. LAKE COUNTY ASSESSOR, Respondent.

Supreme Court of Indiana.

Filed: September 22, 2021.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: David A. Suess , Benjamin A. Blair , Brian J. Paul , Faegre Drinker Biddle & Reath LLP, Indianapolis, Indiana.

ATTORNEYS FOR RESPONDENT: Brian A. Cusimano , Indianapolis, Indiana, Marilyn S. Meighen , Carmel, Indiana.

[1] This case concerns the assessment of commercial real property in Lake County. In 2014, the assessor increased a mall's property-tax assessment for that tax year and issued notices increasing the assessments for the three prior tax years. The new assessed values were more than double the prior years' assessments. We hold that...

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