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Monday, July 06, 2015
Ind. Decisions - Tax Court posts two today, dated July 2nd
In Kooshtard Property I, LLC v. Monroe County Assessor, a 6-page opinion, Sr. Judge Fisher writes:
Kooshtard Property I, LLC has challenged the Indiana Board of Tax Review’s final determination that valued its land at $1,050,000 for the 2010 tax year. The Court affirms. * * *
An Indiana Board final determination is not supported by substantial evidence if a reasonable person, after reviewing the administrative record in its entirety, could not find enough relevant evidence to support the Indiana Board’s decision. See Amax Inc. v. State Bd. of Tax Comm’rs, 552 N.E.2d 850, 852 (Ind. Tax Ct. 1990). Based on its review of the administrative record, the Court concludes that Kooshtard has not established that the Indiana Board’s final determination was not supported by substantial evidence. Accordingly, the final determination of the Indiana Board is AFFIRMED.
In Monroe County Assessor v. Kooshtard Property I, LLC, a 7-page opinion, Sr. Judge Fisher writes:
This case examines whether the Indiana Board of Tax Review erred in reducing Kooshtard Property I, LLC’s land assessments for the 2008, 2009, and 2011 tax years (the years at issue). The Court finds no error.
Posted by Marcia Oddi on July 6, 2015 12:04 PM
Posted to Ind. Tax Ct. Decisions