id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-26102	Crist, Brian C.; Brown, Devin D.; Hardcastle, Tyler J.; Marschke, Katie J.; Soshnick, Haley L.; Tirman, Michael R.; Xie, Annie Roberta	Survey of Recently Reported Cases in Real Property Law	2022	41	.pdf	application/pdf	17670	1047	66	Southlake Indiana LLC (“Taxpayer”) owns an outlot building parcel located in Merrillville, Indiana (the “Property”).239 Taxpayer entered into a build-to-suit lease with a discount department store on the Property.240 Taxpayer believed the Lake County Assessor (the “Assessor”) over-assessed the Property.241 After appealing, the Lake County Property Tax Assessment Board of Appeals reduced the assessments, but Taxpayer still believed the Property was over-assessed and appealed to the Indiana Board of Tax Review (the “Tax Board”).242 Taxpayer presented an appraiser (“Taxpayer Appraiser”) to the Tax Board who used an income approach to estimate the Property’s rent by: “1) averaging extracted market rents of other Indiana properties, 2) calculating rent as a percentage of gross sales, and 3) calculating a cost-based rent. SURVEY OF RECENTLY REPORTED CASES IN REAL PROPERTY LAW BRIAN C. CRIST, DEVIN D. BROWN, TYLER J. HARDCASTLE, KATIE J. MARSCHKE, HALEY L. SOSHNICK, MICHAEL R. TIRMAN, & ANNIE ROBERTA XIE* INTRODUCTION This Article examines the reported decisions during the survey period of the Indiana Supreme Court (the “Supreme Court”), Court of Appeals of Indiana (the “Court of Appeals”), and the Indiana Tax Court (the “Tax Court”) concerning real property issues.	cache/inlawrev-26102.pdf	txt/inlawrev-26102.txt