If a company falls behind on property taxes and the property is sold through a tax sale, the auction price is the baseline for just compensation. The Fifth and Eighth Amendments do not require the government to pay former owners based on the hypothetical fair market value of their property.
Civil
Rokita, Indiana Attorney General v. Berry Global Group, and Haitian Center of Evansville, No. 25A-MI-2817, __ N.E.3d __ (Ind. Ct. App., Jul. 27, 2026).
Indiana Code section 4-6-3-3 authorizes our attorney general to issue an “investigative demand”—commonly referred to as a “civil investigative demand,” or “CID.” However, there must be an investigation otherwise the CID is unenforceable.
PENN Entertainment, Inc. v. Indiana Dept. of State Revenue, No. 24S-TA-382, __ N.E.3d __ (Ind., Jun. 29, 2026).
An apportioned tax, such as a state net income tax, that a corporation pays to one state cannot be a cost of generating taxable income for another state.
Stabosz v. Friedman, No. 26S-PL-199, __ N.E.3d __ (Ind., Jun. 26, 2026).
A timely cross-appeal from a trial court’s order belatedly granting a motion to correct error is not limited to only issues raised in a motion to correct error; it may include any issues it preserved in the trial court.
Wike, et al. v. Grandview Solar Project, et. al., No. 26S-PL-192, __ N.E.3d __ (Ind., Jun. 24, 2026).
Normally, challenges to a board of zoning appeals’ decision need to be brought within 30 days of the decision. But Indiana recognizes the ultra vires doctrine, which, applied here, says some board of zoning appeals’ actions might be void, meaning they are vulnerable to a lawsuit at any time, even long after the normal window for review has closed.