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[SUPREME] Muir Woods Section One Ass'n, Inc., Muir Woods, Inc., Oakmont Homeowners Ass'n, Inc., Spruce Knoll Homeowners Ass'n v. Marion County Assessor, No. 21S-TA-00158

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Thursday, June 24, 2021 9:00am to 9:40am

[SUPREME] Muir Woods Section One Ass'n, Inc., Muir Woods, Inc., Oakmont Homeowners Ass'n, Inc., Spruce Knoll Homeowners Ass'n v. Marion County Assessor, No. 21S-TA-00158
Statehouse, Supreme Court Courtroom, 200 West Washington Street, Indianapolis, IN 46204

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Due to the COVID-19 pandemic, access to the Courtroom will be limited to the Justices, limited Court personnel, and no more than two attorneys per arguing party.  (Litigants and other interested parties are invited to view the argument by live webcast outside the Courtroom or remotely.)

Three homeowners’ associations challenged three years’ property tax assessments involving common area properties. The Indiana Board of Tax Review dismissed the appeal, finding the homeowners’ associations did not use the proper procedure to raise the alleged assessment errors. The Tax Court affirmed in part and reversed in part, finding all claims except the alleged double taxation were correctly dismissed. Muir Woods Section One Association, Inc. v. Marion County Assessor, 154 N.E.3d 877 (Ind. Tax Ct. 2020). The Supreme Court has granted review and assumed jurisdiction over the appeal.

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