Tulsi Sawlani, M.D. v. Lake County Assessor

Summary

The Indiana Supreme Court reversed the Tax Court’s decision and remanded the case, directing the lower court to affirm the Board of Tax Review’s determination that the Lake County Assessor’s one‑acre homestead limitation is constitutional. The Court held that the taxpayers failed to meet their burden of proving that the excess acreage constitutes curtilage, so no constitutional violation was shown.