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ELKHART COUNTY ASSESSOR v. LEXINGTON SQUARE

Case No. 22T-TA-00007.

219 N.E.3d 236 (2023)

ELKHART COUNTY ASSESSOR, Petitioner, v. LEXINGTON SQUARE, LLC, Respondent.

Tax Court of Indiana.

September 1, 2023.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: BETH E. HENKEL , LAW OFFICE OF BETH HENKEL, LLC, Indianapolis, IN

ATTORNEY FOR RESPONDENT: CHRISTOPHER D. OAKES , COX, OAKES & ASSOCIATES, LTD., Schaumburg, IL

In a final determination dated March 24, 2022, the Indiana Board of Tax Review determined that because neither the Elkhart County Assessor nor Lexington Square, LLC demonstrated what the correct assessment of Lexington Square's real property should have been for the 2016 through 2018 tax years, Indiana Code § 6-1.1-15-17.2 dictated...

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