id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-27450	Swain, Andrew W.	Recent Developments in Indiana's Tax Case Law: Survey 2022	2023	38	.pdf	application/pdf	16554	915	62	He argued that the Assessor had failed to abide by Indiana property tax law, Indiana’s assessment guidelines, or any rational and consistent methodology to establish the base rates applicable for assessing land in Calumet Township.433 Young attached eight exhibits to his brief that were not admitted into evidence at the administrative hearing before the IBTR and, therefore, were not a part of the certified record of proceedings before the IBTR.434 The Tax Court first resolved whether it could consider evidence submitted to it anew, outside the certified administrative record. 2023] TAX LAW 847 determined that a taxpayer filed its appeals for a correction of errors for the 2016 through 2018 property tax years in an untimely manner.240 In July 2015, Chevrolet of Columbus, Inc. (Chevrolet) purchased a 4.05-acre parcel of vacant land in Columbus, Indiana, where it built a sales and service facility.241 For property tax years 2016 through 2018, the Bartholomew County Assessor (Assessor) classified as “primary land” the 115,000 square feet of property on which the facility stood.242 The Assessor classified the remaining “61,418 square feet as usable undeveloped land . . .	cache/inlawrev-27450.pdf	txt/inlawrev-27450.txt