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MAC'S CONVENIENCE v. COUNTY ASSESSOR

Case No. 21T-TA-00005.

191 N.E.3d 285 (2022)

MAC'S CONVENIENCE STORES, LLC, Petitioner, v. HENDRICKS COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

June 14, 2022.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: MELISSA G. MICHIE , TAX CONSULTANTS, INC., Columbus, IN.

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

Mac's Convenience Stores, LLC ("Macs") appeals the Indiana Board of Tax Review's final determination that upheld its real property assessments for the 2018 and 2019 tax years. Upon review, the Court reverses the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

In October of 2014, Macs purchased commercial...

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