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INGREDION v. MARION COUNTY ASSESSOR

Case No. 20T-TA-00007.

184 N.E.3d 739 (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 denying its claim for refund under Indiana Code § 6-1.1-3-7.5 for personal property tax it overpaid for the 2011 tax year. Upon review, the Court affirms the Indiana Board's final determination.

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