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[SUPREME] Southlake Indiana, LLC v. Lake County Assessor, No. 21S-TA-00239

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Wednesday, June 23, 2021 9:00am to 9:40am

[SUPREME] Southlake Indiana, LLC v. Lake County Assessor, No. 21S-TA-00239
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.)

A shopping mall’s past tax assessments were retroactively increased more than 5%. The owner of the mall, Southlake Indiana, LLC, appealed the assessment increases. After a hearing, the Indiana Board of Tax Review did not adopt either party’s appraised value, instead adjusting the valuations for each year to an amount between the appraised values. The Tax Court affirmed in part and reversed in part, remanding for the Board to make additional considerations and possibly further adjust the valuations. Southlake Indiana, LLC v. Lake County Assessor, 160 N.E.3d 1156 (Ind. Tax Ct. 2020). The Supreme Court has granted review and assumed jurisdiction over the appeal.

 

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