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Friday, February 20, 2015

Ind. Decisions - Tax Court posts one today, filed Feb. 19

In Marineland Gardens Community Association, Inc. v. Kosciusko County Assessor, a 7-page opinion, Judge Wentworth writes:

The Indiana Board of Tax Review denied Marineland Gardens Community Association, Inc.’s 2009 and 2010 property tax exemptions because it failed to make a prima facie case that it was established for the purpose of retaining and preserving its land and water for their natural characteristics. The Court affirms the Indiana Board. * * *

This Court will find that a final determination of the Indiana Board is supported by substantial evidence if a reasonable person could view the record in its entirety and find enough relevant evidence to support the Indiana Board’s determination. See Amax Inc. v. State Bd. of Tax Comm’rs, 552 N.E.2d 850, 852 (Ind. Tax Ct. 1990). Here, a reasonable person viewing the record would find enough relevant evidence to support denying the exemption because Marineland did not explain how its evidence indicates that it was established for the purpose of retaining and preserving the land and water for its natural characteristics under Indiana Code § 6-1.1-10-16(c)(3). See Long v. Wayne Twp. Assessor, 821 N.E.2d 466, 471 (Ind. Tax Ct. 2005) (stating that in order to make a prima facie case, a taxpayer must walk the Indiana Board and this Court through every element of its analysis) review denied.

Posted by Marcia Oddi on February 20, 2015 01:06 PM
Posted to Ind. Tax Ct. Decisions