Middleton Heights is a network of four small streets tucked conspicuously off West U.S. 60 just west of Shelbyville. Bound by Robin Road and Peachtree Street, it’s fully engulfed by city-maintained developments.
But here’s the literal loophole:
MIddleton Heights was never annexed into Shelbyville, allowing homeowners in this unincorporated area to evade city property taxes for nearly 60 years.
Many maps outlining the city boundaries show Middleton Heights as a gray hole, surrounded by a grid of streets and other development.