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Thursday, October 03, 2013

Ind. Decisions - Tax Court decides one case, yesterday [Updated 10/8/13]

In Orange County Assessor v. James E. Stout, a 10-page opinion, Judge Wentworth writes:

The Orange County Assessor claims that the Indiana Board of Tax Review’s final determination regarding James E. Stout’s 2009 real property assessment is not in accordance with the law because the Indiana Board applied Indiana Code § 6-1.1-15-17, a burden-shifting statute, improperly. In the alternative, the Assessor argues that the Indiana Board’s final determination is not supported by the evidence. The Court, however, affirms the Indiana Board’s decision.
[More] See this analysis by Brent A. Auberry of Faegre Baker Daniels, headed:
Indiana Tax Court affirms application of burden-shifting statute in property tax appeal; Assessor failed to show land should be assessed as “excess residential” and not “agricultural”

Posted by Marcia Oddi on October 3, 2013 12:25 PM
Posted to Ind. Tax Ct. Decisions