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WENDY H ELWOOD TRUST v. COUNTY ASSESSOR

Cause No. 23T-TA-00002.

217 N.E.3d 1286 (2023)

WENDY H ELWOOD TRUST, Petitioner, v. BARTHOLOMEW COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

August 7, 2023.

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.

The Wendy H Elwood Trust (the "Trust") challenges the Indiana Board of Tax Review's final determination that its petitions for a correction of error for assessment years 2018 and 2019 were untimely. Upon review, the Court affirms the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

In 2016, Carr Road...

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