Wednesday, December 30, 2015
Ind. Decisions - Tax Court decides one today
In Mirko Blesich v. Lake County Assessor, a 7-page opinion involving a pro se petitioner, Sr. Judge Fisher writes:
Mirko Blesich challenges the final determination of the Indiana Board of Tax Review that valued his real property at $300,000 for the 2007 through 2010 tax years. Upon review, the Court affirms the Indiana Board’s final determination. * * *ILB Comment: Notice that J.Fisher refers to "Oral Arg. Tr. at 8-9, 12-13." Interesting to the ILB because: (1) pro se petitioner participated in oral argument before the Tax Court, and (2) because there are apparently transcripts produced of Tax Court oral arguments.
On appeal, Blesich essentially maintains that no such explanation was needed: the Indiana Board should have made the reasonable inference that if his property was valued at $275,000 in 2012, it would have been even less during the assessment years at issue, which were part of “one of the . . . biggest depressed periods [in] real estate property values” in the United States on record. (See Oral Arg. Tr. at 8-9, 12-13; Pet’r Br. at 2.) As previously noted, however, it was Blesich’s duty to walk the Indiana Board through every element of his analysis. Therefore, Blesich was required to trend his 2012 appraisal back to a 2006, 2007, 2008, 2009, and/or a 2010 value. Because he did not, (see Cert. Admin. R. at 57-79, 87-129), the Indiana Board properly determined that the appraisal carried no weight.
Posted by Marcia Oddi on December 30, 2015 11:15 AM
Posted to Ind. Tax Ct. Decisions