« Ind. Decisions - Court of Appeals issues 6 today (and 6 NFP) | Main | Ind. Decisions - A number of transfers granted today »

Friday, February 27, 2009

Ind. Decisions - One today from Tax Court

Todd S. and Dawn E. Coombes v. Washington Township Assessor, Hamilton County Assessor, et al, a 7-page opinion. - "Petitioners explain that in 2002 (before Bridgewater was created and before their land was even their land) the applicable 2002 neighborhood valuation form provided that unplatted, vacant rural land located just southeast of the intersection of 161 st Street and Carey Road in Carmel, Indiana was to be assessed at $35,000 for the first acre and $5,300 per acre beyond that. The Petitioners maintain that if local assessing officials believed some other value more accurately reflected the 2003 value of their lot specifically, and the lots in Bridgewater generally, they were required to amend the values set forth in the 2002 neighborhood valuation form. The Petitioners continue that in order to amend the form, local assessing officials were first required to give notice to taxpayers of those proposed values and an opportunity to be heard thereon. Because this was never done, the Petitioners contend that the Indiana Board erred when it failed to declare their assessment void and reinstate the land's 2002 assessed value of $42,000.

"The Court, however, disagrees. * * *

"Thus, as the Indiana Board properly concluded, there was no need for local assessing officials to amend the applicable 2002 neighborhood valuation form. (Cert. Admin. R. at 62.) As a result, the Petitioners' procedural due process rights have not been violated."

Posted by Marcia Oddi on February 27, 2009 12:58 PM
Posted to Ind. Tax Ct. Decisions