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Friday, August 22, 2014

Ind. Decisions - Tax Court decides one today

In Indianapolis Racquet Club, Inc. v. Marion County Assessor, a 12-page opinion, Sr. Judge Fisher writes:

In this case, the Court must examine whether the Indiana Board of Tax Review erred when it found that the Indianapolis Racquet Club, Inc. failed to establish a prima facie case that its land assessments were excessive or that they were not uniform and equal. The Court finds that it did not.

CONCLUSION. The final determination shows that the Indiana Board did not ignore the Racquet Club’s evidence. Instead, it shows that the Indiana Board weighed that evidence and concluded that it was not probative in demonstrating that the Racquet Club’s land was over-valued or that its land assessments were not uniform and equal with other properties. Because the Racquet Club did not make a prima facie case, the burden to rebut its evidence never shifted to the Assessor. See Am. United Life Ins. Co. v. Maley, 803 N.E.2d 276, 281 (Ind. Tax Ct. 2004), review denied. Accordingly, the final determination of the Indiana Board is AFFIRMED.

Nevertheless, the Court notes that during the Indiana Board hearing the Racquet Club claimed that the property record card for Parcel #8048124 overstated the parcel’s dimensions by 19,063 square feet. (See Cert. Admin. R. #1 at 5, 117 (explaining that the record card correctly indicated that the parcel was 4.371 acres, but calculated a value for a total of 209,463 square feet).) The Indiana Board erred in denying relief as to this claim because there is a copy of this parcel’s record card in the administrative record that displays this error. (Compare Cert. Admin. R. #1 at 28 ¶ 19(I) with 83.) Accordingly, the Court REMANDS this issue to the Indiana Board so that it can instruct the Assessor to correct the record card so that the parcel’s square footage and acreage are consistent.

Posted by Marcia Oddi on August 22, 2014 11:25 AM
Posted to Ind. Tax Ct. Decisions