IN: Unchallenged SW that led to tax assessment made seizure reasonable

“In their second amended complaint, the Garwoods did assert a Fourth Amendment claim. … It is unclear what became of it, as it was still live when the State moved for summary judgment and survived that motion. In any event, it was not tried. Given that the entry onto and seizure of the Garwoods’ property was done under a duly issued search warrant of Marion Superior Court, such a claim would have failed on its face.” Garwood v. State, 2017 Ind. App. LEXIS 238 (June 5, 2017), prior opinion, Garwood v. Ind. Dep’t of State Revenue, 939 N.E.2d 1150 (Ind. Tax Ct. 2010).

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