Court Opinion

ID: 9740564
Source: CourtListenerOpinion
Date Created: 2023-08-26 20:37:18.850785+00
Date Added: 2024-06-11T07:24:18.868102
License: Public Domain

RUCKER, J.,
dissenting.
I agree that the Home Purchase Agreement is not ambiguous. But precisely because it is not ambiguous the homeowner here should prevail.- Therefore I respectfully dissent.
This case involves a rather straightforward application of the rules of contract construction. The majority declares, “Property taxes assessed on a single tract *1070of land which is later subdivided into individual lots, are due and payable with respect to the lots even if the lots were not assessed individually.” Maj. op. at 1067. The majority cites no authority for this proposition, and I can find none. However, even assuming this proposition is true as a general rule,1 the Agreement before us says something quite different. The property taxes covered by the Tax Provision are those “with respect to the real estate.” App. at 46 (emphasis added). And the Tax Provision identifies “the real estate” as “LOT # 38.” Id. There is simply nothing in the Agreement declaring or even implying that the due and payable language applied to the entire undivided tract of land. Instead, the Agreement itself makes clear that the language applies only to Mr. Fang’s individual lot. “[W]e must leave to the individual parties the right to make the terms of their agreements as they deem fit and proper, and, as long as those terms are clear and unambiguous and are not unlawful, we can only enforce them as agreed upon.” New Welton Homes v. Eckman, 830 N.E.2d 32, 35 (Ind.2005) (citations omitted).
The record is clear that Lot 38 did not exist as a separate taxable parcel on March 1, 1999. Tr. at 12. As a consequence there obviously were no taxes due and payable on the lot at the time of the March 3, 2000 closing date. Rather, the first installment of real estate taxes due and payable on this lot was May 10, 2001 based upon the March 1, 2000 assessment date. Under the express terms of the parties’ Agreement these taxes were Trinity Homes’ responsibility. The trial court reached the right conclusion, and its judgment should therefore be affirmed.

. Indeed Amicus Curiae Builders Association of Greater Indianapolis, Inc., and the Indiana Builder’s Association make a very similar point. "The industry standard in the residential real estate construction market is that the purchaser agrees to pay real estate taxes that were assessed against the real estate while the builder and/or developer owned the property, but became due and payable after the sale.” Joint Br. of Amicus Curiae at 2.