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SOUTHLAKE INDIANA v. LAKE COUNTY ASSESSOR

Case No. 19T-TA-00022.

181 N.E.3d 484 (2021)

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

Tax Court of Indiana.

December 13, 2021.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: DAVID A. SUESS , BENJAMIN A. BLAIR , ABRAHAM M. BENSON , FAEGRE DRINKER BIDDLE & REATH LLP, Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: MARILYN S. MEIGHEN , ATTORNEY AT LAW, Carmel, IN, BRIAN A. CUSIMANO , ATTORNEY AT LAW, Indianapolis, IN.

Southlake Indiana, LLC has challenged the assessment of its real property for both the 2015 and 2016 tax years.1 The Court holds that neither party met its requisite burden of proof under Indiana Code § 6-1.1-15-17.2 and, as a result, Southlake's 2015 and 2016 assessments shall revert to the assessment...

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