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HOWARD COUNTY ASSESSOR v. KOHL'S INDIANA LP

No. 49T10-1502-TA-00004.

57 N.E.3d 913 (2016)

HOWARD COUNTY ASSESSOR, Petitioner, v. KOHL'S INDIANA LP, Respondent.

Tax Court of Indiana.

September 7, 2016.

Attorney(s) appearing for the Case

Marilyn S. Meighen, Attorney at Law, Carmel, Brian A. Cusimano, Attorney at Law, Indianapolis, IN, Attorneys for Petitioner.

Paul M. Jones, Jr., Paul Jones Law, LLC, Indianapolis, IN, Attorney for Respondent.

On December 31, 2014, the Indiana Board of Tax Review issued a final determination valuing the Kohl's store in Kokomo, Indiana for purposes of the 2010, 2011, and 2012 assessments. The Howard County Assessor has challenged that final determination, but the Court affirms.

RELEVANT FACTS AND PROCEDURAL HISTORY

Kohl...

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