American Cold Storage v. The City of Boonville, 2 N.E.3d 3

City of Boonville sought to annex 1,165 acres west of Boonville; landowners remonstrated in 2008.
Remonstrance required 65% of landowners or 75% of assessed land value under Ind. Code § 36-4-3-11(a).
Trial court addressed four threshold issues: exclude tax-exempt parcels, count waivers, count or exclude parcels under a boundary road, and standing to seek declaratory relief.
Court of Appeals in Boonville I held tax-exempt property counted, remonstrance action proper, and adjacent landowner standing issue; those rulings became law of the case.
Court of Appeals in Boonville II held State Road 62 parcels should be counted as a single parcel; Supreme Court granted transfer to review the 65% calculation.
Supreme Court reverses, holds the SR 62 portion should be counted as a single parcel, and remands for proceedings consistent with this opinion.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether adjoining SR 62 parcels are counted as one or multiple parcels for 65% remonstrance.	Boonville Landowners: count as a single parcel.	City: count as multiple parcels.	SR 62 counted as a single parcel.

Arnold v. City of Terre Haute, 725 N.E.2d 869 (Ind. 2000) (how to count remonstrators—one-owner-one-vote vs. one-parcel-one-vote)
City of Fort Wayne v. Certain Northeast Annexation Area Landowners, 564 N.E.2d 297 (Ind. Ct. App. 1990) (owners of multiple parcels; count as separate or per parcel ownership)
City of Boonville v. Am. Cold Storage (Boonville I), 950 N.E.2d 764 (Ind. Ct. App. 2011) (tax-exempt, standing, and road-parcel handling as law of the case)
City of Boonville v. Am. Cold Storage (Boonville II), 977 N.E.2d 19 (Ind. Ct. App. 2012) (State Road 62 counted as single parcel for 65% threshold)