id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-27132	Swain, Andrew W.	Recent Developments in Indiana Taxation: Survey 2021	2023	64	.pdf	application/pdf	30234	1651	63	The Assessor appealed the IBTR’s decision to the Tax Court.467 The Tax Court agreed with the IBTR’s finding that the Indiana property was the Strychalskis’ principal place of residence.468 It held that, though it would like to weigh the evidence differently than the IBTR (that is, in a manner consistent with the PTABOA’s decision), it could not reweigh the evidence or judge anew the credibility of witnesses.469 This function rests solely with the IBTR.470 Accordingly, since the Assessor did not establish that the IBTR’s decision negated the logic and effect of the facts and circumstances presented in the record or that the IBTR erroneously interpreted Indiana property tax law, the Tax Court could not disturb the IBTR’s decision regarding this point.471 The Tax Court noted, however, the IBTR’s holding that for the four years under appeal, the Strychalskis claimed two homestead deductions—one for the Illinois property and one for the Indiana property.472 The 122nd Indiana Generally Assembly, the Indiana Supreme Court, and the Indiana Tax Court all made changes to Indiana’s tax laws in 2021.	cache/inlawrev-27132.pdf	txt/inlawrev-27132.txt