Indiana Pair Can’t Show Tax Cap Limit Applied Unconstitutionally

An Indiana couple lost their constitutional challenge to a state law limiting a 1% property tax cap to up to one acre of land, including curtilage, after they failed to show that more than one acre of their own property actually meets the definition of curtilage, the Indiana Supreme Court held.

Because property owners failed to meet their burden of proof that the law was unconstitutionally applied to them, the court didn’t address the merits of their lawsuit in its decision Tuesday.

“Even if Article 10, Section 1 does not permit limiting curtilage to one acre, Taxpayers failed to prove ...