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INGREDION, INC. v. MARION COUNTY ASSESSOR

Case No. 20T-TA-00006.

184 N.E.3d 731 (2022)

INGREDION, INCORPORATED, Petitioner, v. MARION COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

February 25, 2022.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: RANDAL J. KALTENMARK , BARNES & THORNBURG LLP, Indianapolis, IN.

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

Ingredion, Incorporated challenges the Indiana Board of Tax Review's final determination that its 2012 and 2013 personal property tax returns did not "substantially comply" with the property tax statutes and regulations, and thus, upholding the timeliness of the Assessor's audit assessments under the three-year statute of limitations...

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