Boone County tax victory needs to go statewide Sunday, February 28, 2021 4:00 AM Boone County Courthouse, Lebanon From the Association of Indiana Counties Concerned taxpayers and local units of government alike have been waiting for Meijer’s filing deadline earlier this month to pass, with hopes they would not appeal their “dark box” case against Boone County to the Indiana Supreme Court. Indeed, the deadline came and went this month, and they did not appeal. The Indiana Tax Court’s ruling stands, and the “dark box theory” is determined to be an unacceptable methodology for property appraisals. “This is a big win for all taxpayers in helping to end an unfair property tax burden shift from large retailers to other business, home and landowners,” Boone County Commissioner Jeff Wolfe said.