6 Indiana opinions name it 2 courts 2006–2026 2 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.
| Case | Followed | Cited |
|---|---|---|
Barth, Inc. v. State Board of Tax Commissionersgreen2 sentences2026Even if he had shown that his proposed corrections would impact the corresponding true tax 8 Appraisals from years prior to the assessment year, without more, also do not establish the property’s market value-in-use for those assessment years, considering that “each assessment year stands alone.” Marinov, 119 N.E.3d at 1155 ; see Barth, Inc. v. State Bd. of Tax Comm’rs, 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) (“Where a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed.”). 19 value by establishing the property’s 2025Even if he had shown that his proposed corrections would impact the corresponding true tax 8 Appraisals from years prior to the assessment year, without more, also do not establish the property’s market value-in-use for those assessment years, considering that “each assessment year stands alone.” Marinov, 119 N.E.3d at 1155 ; see Barth, Inc. v. State Bd. of Tax Comm’rs, 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) (“Where a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed.”). 19 value by establishing the property’s | 4 | 5 |
Fleet Supply, Inc. v. State Board of Tax Commissionersgreen2 sentences2020See, e.g., Fleet Supply, Inc. v. State Bd. of Tax Comm’rs, 747 N.E.2d 645, 650 (Ind. Tax Ct. 2001), review denied; Barth, Inc. v. State Bd. of Tax Comm’rs, 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) (explaining that “[w]here a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed”). 13 terms of money) which [the] property should bring in a competitive and open market under all conditions requisite to a fair sale’”), review denied. 2019See, e.g. , Fleet Supply, Inc. v. State Bd. of Tax Comm'rs , 747 N.E.2d 645 , 650 (Ind. Tax Ct. 2001), review denied ; Barth, Inc. v. State Bd. of Tax Comm'rs , 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) ("[w]here a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed"). | 2 | 2 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Indiana. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Vassil Marinov & Venetka Marinova v. Tippecanoe County Assessor
green
2 sentences2026Even if he had shown that his proposed corrections would impact the corresponding true tax 8 Appraisals from years prior to the assessment year, without more, also do not establish the property’s market value-in-use for those assessment years, considering that “each assessment year stands alone.” Marinov, 119 N.E.3d at 1155 ; see Barth, Inc. v. State Bd. of Tax Comm’rs, 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) (“Where a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed.”). 19 value by establishing the property’s 2025Even if he had shown that his proposed corrections would impact the corresponding true tax 8 Appraisals from years prior to the assessment year, without more, also do not establish the property’s market value-in-use for those assessment years, considering that “each assessment year stands alone.” Marinov, 119 N.E.3d at 1155 ; see Barth, Inc. v. State Bd. of Tax Comm’rs, 699 N.E.2d 800 , 805 n.14 (Ind. Tax Ct. 1998) (“Where a taxpayer challenges an assessment, the resolution of that challenge does not depend on how the property was previously assessed.”). 19 value by establishing the property’s | 2 | 2025–2026 |
State v. Doody
green
1 sentence2006Id. | 1 | 2006–2006 |
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.
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.