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Tuesday, November 30, 2010

Ind. Decisions - One tax court decision posted today

In Hubler Realty Company v. Hendricks County Assessor, a 7-page opinion filed yesterday, Judge Fisher writes:

On appeal, Hubler asserts that the Indiana Board's final determinations should be reversed because they sanction the “„loathsome and inequitable [assessing] practice'” of selective reappraisal and sales chasing. (See Pet'r Br. at 4-6 (citation omitted).) (See also Oral Argument Tr. at 4-5.) According to Hubler, the Assessor admitted, during the Indiana Board hearing, that she had engaged in the prohibited practice when she testified that she “„believe[d] taking one sale and putting it to the actual property that is in question is acceptable[.]'” (Pet'r Br. at 5 (quoting Cert. Admin. R. at 177).) In another instance, argues Hubler, a member of the PTABOA admitted to engaging in the practice when he explained that the PTABOA had “considered . . . the sale on the property [and had] used [it in] making [its] decision[.]” (See Pet'r Br. at 5 (citing Cert. Admin. R. at 175). * * *

The certified administrative record (record) in this case, however, does not evidence that either the Assessor or the PTABOA applied any of these practices in determining the market values-in-use of Hubler's properties. * * *
For the above stated reasons, the Indiana Board's final determinations are AFFIRMED.

Posted by Marcia Oddi on November 30, 2010 01:03 PM
Posted to Ind. Tax Ct. Decisions