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| Beta Steel Corp. v. Scott, Cause No. 71T10-0211-TA-127,
INDIANA TAX COURT, September 24, 2007, Decided, September 24, 2007, Filed
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Overview: Taxpayer alleged assessor erred by not assigning an obsolescence adjustment to its manufacturing facility. As taxpayer's obsolescence calculation failed to incorporate market values, however, and as the value of its facility had to be determined in real world dollars before calculating the percentage of its obsolescence, taxpayer's appeal failed.
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| Curtis v. Ind. Bd. of Tax Review, Cause No. 71T10-0704-SC-21,
INDIANA TAX COURT, September 24, 2007, Decided, September 24, 2007, Filed
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Overview: The court declined to dismiss a taxpayer's appeal on the ground that he had not named an assessor as a respondent under Ind. Code Ann. § 4-21.5-5-7 and Ind. Tax Ct. R. 4. The petition stated that the assessor was a party to the proceedings below, and the Board of Tax Review's attached findings and conclusions named the assessor as a respondent.
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| Pedraza v. State, No. 49A04-0609-CR-529,
COURT OF APPEALS OF INDIANA, September 24, 2007, Decided, September 24, 2007, Filed
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Overview: Sentence for operating vehicle while intoxicated causing death was proper because, inter alia, under Ind. Code § 35-38-1-7.1, finding of aggravating circumstances was no longer sentence "enhancement" and trial court was allowed to "consider" same crimes used to establish habitual offender status when imposing sentence for underlying crime.
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