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Indiana Supreme Court Rejects ‘Dark Box’ Case, Lets Tax Court Ruling Stand

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Indiana Supreme Court Rejects ‘Dark Box’ Case, Lets Tax Court Ruling Stand

Olivia Covington www.theindianalawyer.com

A divided Indiana Supreme Court has denied review to a tax case involving the use of vacant, or “dark,” retail store properties in determining tax assessments for similar-functioning retail properties, allowing the Indiana Tax Court’s ruling in the case to stand.

In an order Thursday afternoon, Justices Robert Rucker, Mark Massa and Geoffrey Slaughter voted to deny review to Howard County Assessor v. Kohl’s Indiana, LP, 49T10-1502-TA-00004. The justices heard oral arguments on the petition for review Thursday morning after the Indiana Tax Court issued an opinion in September allowing retail stores to base their assessed valuations on similar “dark box” retail properties.

During arguments before the Supreme Court, counsel for the Howard County assessor warned the justices that allowing such a practice to continue would redefine the term “market value-in-use” to mean something closer to “fair market value.” But Paul Jones, counsel for the Kokomo Kohl’s store at issue in the case, said the state’s tax manual allows an assessment to be made by looking at the utility received by the owner of the property in question or a “similar user.”

The divided court’s decision to let the Tax Court’s ruling stands also reinforces the Tax Court’s previous decisions in a string of similar cases, including Meijer Stores Ltd. P’ship v. Smith, 926 N.E.2d 1134, 1137 (Ind. Tax Ct. 2010); Stinson v. Trimas Fasteners, Inc., 923 N.E. 2d 496 (Ind. Tax Ct. 2010); and Millennium Real Estate Inv., LLC v. Assessor, Benton Cnty., 979 N.E.2d 192 (Ind. Tax Ct. 2012). Counsel for the Howard County assessor specifically told the court Thursday that Meijer had been wrongly decided.

Chief Justice Loretta Rush and Justice Steve David voted to grant the transfer petition.

Season ends against top seed for UE tennis

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A memorable season came to an end on Saturday as the University of Evansville women’s tennis team fell to Wichita State on Saturday in the Missouri Valley Team Championships on Saturday.

 

UE finished the season with 17 victories, but more impressively, the Purple Aces registered a 5-2 record in the MVC, tying for second place.  Diana Tkachenko earned the league’s Freshman of the Year award while Chieko Yamada earned a nod on the All-Select Team.

 

In Saturday’s matchup, the Shockers earned the doubles point to start the day.  Andjela Brguljan and Daria Pentsova put up a strong fight in third-flight doubles, dropping a 3-2 decision.

 

WSU took three singles wins (flight 3, 4 and 5) to clinch the match.  Yamada played well at #1 singles.  After dropping the first set, she fought Giulia Guidetti to a 2-2 tie in the second of an unfinished match.

 

Tennis Match Results

Evansville vs Wichita State

Apr 29, 2017 at Bloomington, Ill.

(Bloomington Tennis Center)

 

#49 Wichita State 4, Evansville 0

 

Singles competition

  1. Giulia Guidetti (WSUW) vs. Chieko Yamada (UE) 6-3, 2-2, unfinished
  2. Tanaporn Thongsing (WSUW) vs. Diana Tkachenko (UE) 4-6, 0-2, unfinished
  3. Fatima Bizhukova (WSUW) def. Nicoli Pereira (UE) 6-0, 6-0
  4. Gabriela Porubin (WSUW) def. Daria Pentsova (UE) 6-3, 6-1
  5. Ting-Ya Hsu (WSUW) def. Andrea Pascual-Larri (UE) 6-0, 6-2
  6. Marta Bellucco (WSUW) vs. Andjela Brguljan (UE) 6-2, 4-0, unfinished

 

Doubles competition

  1. Fatima Bizhukova/Gabriela Porubin (WSUW) def. Chieko Yamada/Theodora Soldatou (UE) 6-1
  2. Tanaporn Thongsing/Ting-Ya Hsu (WSUW) def. Diana Tkachenko/Nicoli Pereira (UE) 6-0
  3. Marta Bellucco/Giulia Guidetti (WSUW) def. Andjela Brguljan/Daria Pentsova (UE) 3-2

 

Match Notes:

Evansville 17-14 (5-2 MVC)

Wichita State 17-8 (7-0 MVC); National ranking #49

Order of finish: Doubles (1,2); Singles (3,4,5)

MVC Team Tennis Championships Semifinal

 

Aces honor nine seniors at Cooper Stadium

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The University of Evansville softball team fell in a pair of games to Illinois State on Saturday at Cooper Stadium.  Illinois State took game one by a final score of 18-0 before earning a 10-1 win in the second contest.

 

It was a special evening for the program as nine seniors played their final home games as members of the team.  The 2017 class consists of Mickaela Fleming, Courtney Land, Susan Norris, Michal Luckett, Hayli Scott, Chandra Parr, Ashlee Kawall, Morgan Lambert and Samantha Fleming.

 

In the opening matchup, ISU scored one in the first, five in the second and ten in the third frame on their way to the win.  Caitlyn Daly notched three home runs and seven RBI in the game.  Starting pitcher Sarah Finck held the Purple Aces to just one hit, coming off the bat of Tess Hupe.

 

Evansville got off to a better start in the second tilt.  Brittany Hay singled to center to open the game before Chandra Parr walked.  Next up was Morgan Florey, who singled through the left side to plate Hay.

 

From there, the Redbirds took control as four runs in both the third and fourth frames saw them take a 10-1 victory to finish off the doubleheader.  UE registered five hits with Hay accounting for a pair.  Hayli Scott, Ashlee Kawall and Florey recorded the others.

 

On Sunday, the series will be completed with an 11 a.m. game at Cooper Stadium in the final home contest of the year for the Aces.

 

Vectren Evening On The River – June 2

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A stroll on the riverfront, a breathtaking sunset over the Ohio River, music, food, desserts and libations… Come experience “Evening on the River.”

Celebrate 14 years of music, entertainment and a moveable feast of dinner and cocktails as you stroll along the riverfront from Vectren to Old National Bank. Visit our auction tent to bid on fabulous silent auction items. Again this year is a Burger Cookoff – taste mini burgers from local chefs and help crown the People’s Choice Award.

Entrance and check-in for the event will be at Main Street and Riverside Drive and at Court Street and Riverside Drive. Tickets are $35 with a cash bar.

$35 tickets include admission, entertainment and food (beverages not included). Free water and a cash bar will be available. In the event of rain, the event will be moved to the Tropicana Events Plaza.

Purchase Tickets Online<http://evansvilleparksfoundation.us1.list-manage1.com/track/click?u=3585430076d31f7d1c391caac&id=3001650382&e=3fcb6363cc>

Sunday Baseball Rained Out; Moving To Monday

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The 22nd-ranked University of Southern Indiana-University of Indianapolis Senior Day doubleheader scheduled for noon Sunday has been postponed due to rain. The final home games of the 2017 USI schedule have been rescheduled for noon Monday with pregame ceremonies to honor the eight seniors at 11:30 a.m.

USI enters Monday’s doubleheader with a 27-16 overall record and a GLVC East Division leading 17-5 conference mark.

 

USI-Maryville softball doubleheader washed out

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University of Southern Indiana Softball’s Great Lakes Valley Conference doubleheader against Maryville University Sunday has been cancelled due to rain.

 

The No. 5 Screaming Eagles finish the regular-season with a 40-10 overall record and a 19-7 mark in GLVC play.

 

USI, ranked No. 1 in the NCAA II Midwest Region poll, will await the results of Monday’s GLVC doubleheader between Rockhurst University and McKendree University to find out its position in next week’s GLVC Tournament. A Rockhurst loss gives USI the top seed in the GLVC Tournament, while a Rockhurst sweep makes the Eagles the No. 2 seed.

 

This marks the second straight rainout for USI, which was unable to play the University of Missouri-St. Louis Friday due to rain. The Eagles had not had a GLVC game cancelled due to weather since 2014 prior to this weekend.

 

First Security Bank Launches New Website

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First Security Bank launched a new website, concurrent with the release of a new brand and look for the community bank. The new website, firstsecurity.net, provides clients and visitors quick and easy access to essential tools and information. The new website has a clean uncluttered design, improved functionality and enhanced ability to contact First Security Bank team members for all their banking needs.

The site is built on the Bank’s new brand, which was developed in coordination with the Bank’s new advertising agency of record, Mightily. The new brand, with the goal of better illustrating and messaging the Bank’s culture and approach to banking, will be incorporated throughout all banking centers and its four communities throughout 2017 and beyond.

“Through this process we discovered that our brand, our value, lay in the hearts of the people we served. We have the power to meaningfully affect lives. And we understand this power, quite literally, takes place one customer at a time,” said Michael F. Beckwith, President and CEO. “Everything we do is driven by our culture statement to make sure that we do what’s right by every stakeholder. This brand helps us let our communities and clients know our commitment.”

About First Security Bank

First Security Bank is a $600 million asset bank with 11 banking centers. With more than 120 employees, in its four markets and corporate offices, First Security Bank has differentiated itself from larger competitors with its focus on relationship banking and the ability to make credit and other business decisions locally.

TRUMP SWAMP

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Adopt A Pet

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Sting is a 3-year-old male German Shepherd/Lab mix. He’s a favorite among VHS staff and volunteers! Sting does well in the car, is easygoing, and loves all people he meets. You could have your own “celebrity” dog – he has visited both 99.5 WKDQ and Eyewitness News WEHT/WTVW with the Executive Director for their weekly pet segments! (And somehow, after become a radio & television smash, he’s still waiting on a forever home. What’s up with that?) His $100 adoption fee includes his neuter, microchip, vaccines, and more! Contact the Vanderburgh Humane Society at (812) 426-2563 for adoption details!

HOT JOBS IN EVANSVILLE

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MAIL HANDLER ASSISTANT
United States Postal Service  9,492 reviews – Evansville, IN
$15.12 an hour
Please ensure you can receive email messages from our test vendor and follow instructions carefully so you can be. Weigh incoming sacks;…
Apr 27
Package Handler- Warehouse
FedEx Ground  1,802 reviews – Evansville, IN
PHs operating switching equipment must have a valid driver’s license and maintain a Department of Transportation (DOT) file….
Apr 27
Brentwood Springs – Full Time Evening Shift Intake Clerk
Springstone – Newburgh, IN
Clerk answers all inquiry calls regarding treatment and the facility, presents treatment options, documents calls and sets appointments for callers seeking…
Apr 27
Receptionist (Part-time) 3:30-5:30 PM
High Point Child Care Learning Center – Evansville, IN
We are currently looking for a part time Receptionist to work Monday-Friday, afternoon shift daily from 3:30-5:30 PM….
Easily apply
Apr 27
Area Coordinator
University of Southern Indiana  48 reviews – Evansville, IN
Must have a vehicle and a valid driver’s license; Bachelor’s degree required, Master’s degree strongly preferred. Current curriculum vitae;…
Apr 27
Package Handler- Warehouse
FedEx Ground Warehouse  263 reviews – Evansville, IN
PHs operating switching equipment must have a valid driver’s license and maintain a Department of Transportation (DOT) file….
Apr 27
Shipping Supervisor
AmeriQual Foods  22 reviews – Evansville, IN
$50,000 a year
AS/BS in business or related field a plus. 2+ years experience in manufacturing warehouse setting with plant materials product flow and transactions knowledge….
Easily apply
Apr 27
Guest Services Representative
DoubleTree by Hilton Evansville – Evansville, IN
Register guests into the hotel in a prompt and courteous manner using up-selling techniques to maximize room rates;…
Apr 27
2017 Summer Electrical Internship
Skanska  329 reviews – Evansville, IN
Working towards bachelors in Construction Management, Engineering, Mechanical Engineering, Civil Engineering or related field or equivalent through experience….
Apr 27
Private Investigator / Armed Security
Wells Investigative Services – Evansville, IN
$15 – $25 an hour
Required license or certification:. Police Cert, CCW and/or PI license. State licensure, example reports, schedule, daily responsibilities for an investigator…
Easily apply
Apr 27
Client Service/HR Coordinator
Senior Helpers-Evansville, In – Evansville, IN
Senior Helpers of Evansville is looking to fill a Client Service/HR Coordinator position with an individual who is adaptable, customer focused, organized,
Easily apply
Apr 27
Help Wanted
Rivertown Butcher Shop – Newburgh, IN
Now hiring at 7766 Fruitwood Lane # C,…
Apr 27
Custodial Worker
High Point Child Care Learning Center – Evansville, IN
This position will be approximately 30 hours per week doing light laundry as well as deep cleaning in classrooms, staff break-rooms, maintenance areas, and the…
Easily apply
Apr 27
DSS Security Police
Deaconess Health System  25 reviews – Evansville, IN
The officer will provide maximum visibility and strive to ensure a safe environment for ED patients, visitors and staff….
Apr 27
Direct Care Staff
Ozanam Family Shelter Corp. – Evansville, IN
Responsibilities include a variety of activities that include answering phones, preparing meals, cleaning duties and general supervision of shelter clients….
Easily apply
Apr 27
Eligibility Assistant-Vanderburgh County
Knowledge Services  46 reviews – Evansville, IN
$10.50 an hour
Answers incoming telephone calls, determines purpose of callers, and forwards calls to appropriate personnel or department;…
Apr 27
Extended Day Center Assistant Coordinator
Evansville Vanderburgh School Corporation  11 reviews – Evansville, IN
Questions concerning compliance with these laws should be directed to the Chief Human Resources Officer, Evansville Vanderburgh School Corporation, 951 Walnut…
Apr 27
Dispatchers
Professional Transportation, Inc.  43 reviews – Evansville, IN
$9 an hour
Dispatch our drivers to transport railroad crew personnel, maintaining driver rotation and trip lists for cities in one of twelve regions (using a customized…
Apr 27
Meter Operations Analyst I/II
Vectren  6 reviews – Evansville, IN
Accounting, business, management, or related field. Moreover, these laws and regulations require that covered federal contractors take affirmative action to…
Apr 27
Route Salesperson/Driver
Krispy Kreme Doughnuts  994 reviews – Evansville, IN
Essential Skills and Experience Organizational skills Successfully complete Territory Sales Training Program Ability to drive and operate delivery vehicle…
Apr 27
Sales Associate
Vision Green – Evansville, IN
CDL preferred, but must be willing to obtain. Brochure design experience preferred. Horticulture/Environmental science courses a plus….
Easily apply
Apr 27
Accounting Specialist
OneMain  700 reviews – Evansville, IN
1-3 years or experience working in accounting or other business related field. Detailed research and analysis of account balances and transactions….
Apr 27
LM House Attendant
Tropicana Entertainment Inc.  8 reviews – Evansville, IN
$10 an hour
Moving mechanical parts; Outside weather conditions; ESSENTIAL DUTIES AND RESPONSIBILITIES include the following….
Apr 27
Staff Accounting & Finance Analyst
Heritage Federal Credit Union  11 reviews – Newburgh, IN
CPA certification preferred. This position will also be responsible for assisting with the Allowance for Loan Losses (“ALLL”) calculation and reports each month…
Easily apply
Apr 27
Technical Operator (2nd shift)
AmeriQual Foods  22 reviews – Evansville, IN
$18 an hour
Comprehensive understanding of pneumatic systems, high voltage electrical, control voltage circuits and mechanical aspects of machinery….
Easily apply
Apr 27
Bellstaff
DoubleTree by Hilton Evansville – Evansville, IN
Be incredibly friendly, customer centric, love to smile and have knowledge of the hotel facilities, preferably have hotel experience Welcomes guests upon drive…
Apr 27
Inspector
Westlake Chemical  15 reviews – Mount Vernon, IN
While performing the duties of this job, the employee is regularly exposed to sustained loud noise (PPE is provided), moving mechanical parts, extremes of…
Apr 27
Tropicana Valet
Tropicana Entertainment Inc.  8 reviews – Evansville, IN
$6.50 an hour
Must have a valid driver’s license and have successfully pass a driving background check. Guest Service, manual transmission proficient, clean driving record….
Apr 27
PER DIEM PCA – LDRP
Deaconess Women’s Hospital of Southern Indiana  3 reviews – Newburgh, IN
BLS certification within six months of hire. Enrolled in local accredited nursing program, preferred. The Patient CareAssociate will complete and document adult…
Apr 27
DVNA Education Development Specialist II
Deaconess Health System  25 reviews – Evansville, IN
Must be licensed RN in Indiana. Assesses progress and compentency of orientees. Is primary educator for assigned staff orientations….
Easily apply
Apr 27
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