In 2019, the Lake County Assessor applied a statutory one percent tax cap to one acre of the Sawlanis’ property, but a three percent tax cap to their remaining land. The Sawlanis appealed, raising an as-applied challenge under Article 10, Section 1 of the Indiana Constitution. The Indiana Board of Tax Review affirmed the assessment, but the Tax Court reversed, finding the assessment may violate the Indiana Constitution if the Sawlanis’ excess acreage could be considered “curtilage.” Sawlani v. Lake Cnty. Assessor, 240 N.E.3d 734 (Ind. T.C. 2024), rev. pending. The Assessor has asked the Indiana Supreme Court to review the Tax Court’s opinion. The Indiana Attorney General has intervened on behalf of the State. See Ind. Code § 34-33.1-1-1.