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Friday, April 12, 2013

Ind. Decisions - Tax Court issues one today

In Hamilton Co. Assessor v. Allison Road Development, a 7-page opinion, Sr. Judge Fisher writes:

This case concerns whether the Indiana Board of Tax Review erred in determining that Indiana Code § 6-1.1-4-12 required a land developer’s property be assessed as agricultural land for the 2008 tax year despite the fact that it was not used for agricultural purposes. Finding the Indiana Board’s determination proper, the Court affirms. * * *

On appeal, the Assessor claims that the Indiana Board’s final determination is erroneous for two main reasons. First, the Assessor states that the Indiana Board used the wrong version of Indiana Code § 6-1.1-4-12 when it awarded the subject property the “developer’s discount” for 2002. Second, the Assessor contends that the Indiana Board erred in determining that the cessation of farming activities was not a “change in use” under Indiana Code § 6-1.1-4-12. * * *

For the foregoing reasons, the final determination of the Indiana Board, which required Allisonville Development’s parcels to be assessed as agricultural land for the 2008 tax year despite the fact that neither parcel was actively farmed, is AFFIRMED.

Posted by Marcia Oddi on April 12, 2013 07:10 PM
Posted to Ind. Tax Ct. Decisions