Tuesday, January 26, 2010
Ind. Decisions - One yesterday afternoon from Tax Court
In Sharon L. Allport v. Fulton County Assessor, a 5-page opinion, Judge Fisher concludes:
The Assessor explained during the administrative hearing that like Allport’s property, her neighbors’ properties had also been incorrectly classified as “off-water.” While the Assessor did not catch the mistake on those neighboring properties at the same time the mistake was caught on Allport’s property, the classification on those neighboring properties was subsequently changed to “on-water.” Thus, while Allport’s neighbors had the benefit of an incorrect classification (and thus, lower taxes) for a year more than Allport, it is of little consequence. Indeed, there is no sound reason for the Court to award Allport the benefit of a mistake (an incorrect assessment) simply because someone else benefited from the same mistake; to do so would only exacerbate the inequity on an even larger scale.
For the reasons stated above, the Indiana Board’s final determination is AFFIRMED.
Posted by Marcia Oddi on January 26, 2010 10:29 AM
Posted to Ind. Tax Ct. Decisions