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[TAX] Convention Headquarters Hotels, LLC v. Marion Co. Assessor, No. 19T-TA-00021

Tuesday, December 7, 2021 10am to 4pm

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Due to the COVID-19 pandemic, access to the Courtroom will be limited to the Judge, Court personnel, and no more than two attorneys per arguing party.  (A live webcast will be available outside the Courtroom.)

The Petitioner, Convention Headquarters Hotels, LLC, owns the JW Marriott Hotel located in downtown Indianapolis.  In this bifurcated proceeding, the Court must determine whether the Respondent, the Marion County Assessor, failed to assess all of the partially complete commercial properties in his jurisdiction uniformly between the 2006 and 2019 assessment dates and thereby violated the rights guaranteed to the Petitioner under the Equal Protection and Due Process Clauses of the U.S. Constitution and the Property Taxation and Equal Privileges and Immunities Clauses of the Indiana Constitution.  The procedural posture of this bifurcated proceeding is a trial.

 

 

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