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Wednesday, April 12, 2017

Ind. Decisions - Tax Court posts one today, decided yesterday

In Mary K. Fisher v. Carroll County Assessor, a 14-page opinion, Sr. Judge Fisher writes:

Mary K. Fisher challenges the final determination of the Indiana Board of Tax Review that established the assessed value of her real property for the 2012 and 2014 tax years. Upon review, the Court affirms the Indiana Board’s final determination. * * *

While these are all “pearls” of information relevant to performing an income approach, it was Fisher’s responsibility – not the Indiana Board’s – to string them together and actually form the necklace (i.e., to do an income approach). Given that there is no necklace, the Court will not craft one for her now. See, e.g., Clark v. Dep’t of Local Gov’t Fin., 779 N.E.2d 1277, 1282 n. 4 (Ind. Tax Ct. 2002) (explaining that litigants must walk both the Indiana Board and the Court through every element of their analyses; it is not enough for litigants to claim they made their case by simply citing to portions of the record as though they speak for themselves).

CONCLUSION. The final determination in this case reveals that the Indiana Board, as an impartial adjudicator, considered the parties’ evidentiary presentations, weighed their probative value, and concluded that the Assessor's appraisal corroborated her assessment by best reflecting the market value-in-use of Fisher’s lot. The Court finds no basis for reversing the Indiana Board’s conclusion and, therefore, its final determination is AFFIRMED.

Posted by Marcia Oddi on April 12, 2017 01:14 PM
Posted to Ind. Tax Ct. Decisions