Assessor claim (Indiana) · Go Syfert
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Assessor claim in Indiana

7 Indiana opinions name it 1 courts 2005–2020 0 in the last five years

The cases below were cited by Indiana courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (10)

CaseFollowedCited
Switzerland County Assessor v. Belterra Resort Indiana, LLCgreen
indtc · 2018 · cited in 1 Indiana opinions naming this issue, 2020–2020
1 sentence

2020Assessor v. Belterra Resort Indiana, LLC, 101 N.E.3d 895, 905 (Ind. Tax Ct. 2018), review denied; Stinson v. Trimas Fasteners, Inc., 923 N.E.2d 496, 501 (Ind. Tax Ct. 2010) (rejecting the Assessor’s claim that “while the [market] value-in-use of a vacant property is just the value of the ‘sticks and bricks,’ the [market] value-in-use of [an occupied] property should be ‘over and above’ that.”).

11
Stinson v. Trimas Fasteners, Inc.green
indtc · 2010 · cited in 1 Indiana opinions naming this issue, 2020–2020
1 sentence

2020Assessor v. Belterra Resort Indiana, LLC, 101 N.E.3d 895, 905 (Ind. Tax Ct. 2018), review denied; Stinson v. Trimas Fasteners, Inc., 923 N.E.2d 496, 501 (Ind. Tax Ct. 2010) (rejecting the Assessor’s claim that “while the [market] value-in-use of a vacant property is just the value of the ‘sticks and bricks,’ the [market] value-in-use of [an occupied] property should be ‘over and above’ that.”).

11
Kildsig v. Warrick County Assessorgreen
indtc · 2013 · cited in 1 Indiana opinions naming this issue, 2016–2016
1 sentence

2016See 6787 Steelworkers Hall, Inc. v. Scott, 933 N.E.2d 591 , 595 n. 7 (Ind.Tax Ct.2010) (holding that evidence is substantial if it is more than a scintilla and less than a preponderance); see also Kildsig, 998 N.E.2d at 767 (stating that ,an Indiana Board’s final determination is supported by substantial evidence “ ‘if a reasonable person *932 could view the record in its entirety and find enough relevant evidence to support the ... determination’ ” (citation omitted)).

11
Crystal Flash Petroleum, LLC v. Indiana Department of State Revenuegreen
indtc · 2015 · cited in 1 Indiana opinions naming this issue, 2016–2016
1 sentence

2016See, e.g., Crystal Flash Petroleum, LLC v. Indiana Dep’t of State Revenue, 45 N.E.3d 882 , 886 n. 7 (Ind. Tax Ct.2015) (indicating that the Court will not resolve an issue when its proponent fails to provide sufficient legal analysis); Scopelite v. Dep’t of Local Gov’t Fin., 939 N.E.2d 1138, 1145 (Ind. Tax Ct.2010) (explaining that when a litigant fails to provide any citations to evidence contained in the certified administrative record as factual support for his argument, the argument is waived as the Court does not bear the burden of searching the administrative record to make his case for

11
Scopelite v. Indiana Department of Local Government Financegreen
indtc · 2010 · cited in 1 Indiana opinions naming this issue, 2016–2016
1 sentence

2016See, e.g., Crystal Flash Petroleum, LLC v. Indiana Dep’t of State Revenue, 45 N.E.3d 882 , 886 n. 7 (Ind. Tax Ct.2015) (indicating that the Court will not resolve an issue when its proponent fails to provide sufficient legal analysis); Scopelite v. Dep’t of Local Gov’t Fin., 939 N.E.2d 1138, 1145 (Ind. Tax Ct.2010) (explaining that when a litigant fails to provide any citations to evidence contained in the certified administrative record as factual support for his argument, the argument is waived as the Court does not bear the burden of searching the administrative record to make his case for

11
6787 Steelworkers Hall, Inc. v. Scottgreen
indtc · 2010 · cited in 1 Indiana opinions naming this issue, 2016–2016
1 sentence

2016See 6787 Steelworkers Hall, Inc. v. Scott, 933 N.E.2d 591 , 595 n. 7 (Ind.Tax Ct.2010) (holding that evidence is substantial if it is more than a scintilla and less than a preponderance); see also Kildsig, 998 N.E.2d at 767 (stating that ,an Indiana Board’s final determination is supported by substantial evidence “ ‘if a reasonable person *932 could view the record in its entirety and find enough relevant evidence to support the ... determination’ ” (citation omitted)).

11
Scheid v. State Board of Tax Commissionersgreen
indtc · 1990 · cited in 1 Indiana opinions naming this issue, 2013–2013
1 sentence

2013See, e.g., Scheid v. State Bd. of Tax Comm’rs, 560 N.E.2d 1283, 1284-86 (Ind. Tax Ct.1990); Ind.Code § 38-26-6-3(b) (2013) (limiting the Court’s review to the issues raised by the litigants during the Indiana Board proceedings or the issues discussed by the Indiana Board in its final determination).

11
Indiana Model Co. v. State Board of Tax Commissionersgreen
indtc · 1994 · cited in 1 Indiana opinions naming this issue, 2010–2010
1 sentence

2010See also Indiana Model Co., 639 N.E.2d at 698 n. 4 (explaining that it matters not who mails the doeu-ments, but rather that the documents are mailed within the prescribed time period). 5 CONCLUSION For the foregoing reasons, the Assessor's motion to dismiss is GRANTED.

11
State v. Mooregreen
indctapp · 2003 · cited in 1 Indiana opinions naming this issue, 2006–2006
1 sentence

2006See State v. Moore, 796 N.E.2d 764, 766-67 (Ind.Ct.App.2008) (stating that a motion to suppress was not subject to dismissal, despite the fact that the notice of completion of the clerk's record was not filed within the 30 day timeline, because litigants were not prejudiced), trans. denied.

11
Foor v. Town of Hebrongreen
indctapp · 2001 · cited in 1 Indiana opinions naming this issue, 2005–2005
1 sentence

2005See Foor, 742 N.E.2d at 550 .

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Indiana. Read the followed side critically anyway.

Statutes the citing opinions construe

IN § Ind. Code § 33-26-6-6 (4)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

IN 7 (2005–2020) ME 7 (1996–2023) IL 4 (2016–2017) MO 4 (1997–2017) CA 4 (1994–2021) OK 2 (2004–2012)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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