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Monday, September 23, 2013

Ind. Decisions - Tax Court decides one today

In Shelby County Assessor v. CVS Pharmacy, Inc. #6637-02, an 8-page opinion, Sr. Judge Fisher writes:

The Shelby County Assessor challenges the Indiana Board of Tax Review’s final determination upholding the 2007 and 2008 real property assessments of CVS Pharmacy, Inc. #6637-02 (CVS). The Court, finding the final determination proper, affirms. * * *

In its final determination, the Indiana Board found that the Assessor’s evidence was not probative in establishing that her original assessments of the subject property were incorrect. The Assessor has, on appeal, essentially asked the Court to reweigh her evidence; the Court may not do so. See Kerasotes, 955 N.E.2d at 880. The Indiana Board’s final determination in this matter is therefore AFFIRMED.

Posted by Marcia Oddi on September 23, 2013 06:49 PM
Posted to Ind. Tax Ct. Decisions