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ATTORNEY FOR PETITIONERS: FRANK D. OTTE CLARK, QUINN, MOSES, SCOTT & GRAHN, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA AMBER MERLAU ST.AMOUR DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ ARCADIA COURT APARTMENTS OF ) BLOOMINGTON (1), (2), (3) and BRANDON ) COURT APARTMENTS OF BLOOMINGTON, 1 ) ) Petitioners, ) ) v. ) Cause Nos. 49T10-0501-TA-2; ) 49T10-0501-TA-3; STATE BOARD OF TAX COMMISSIONERS, ) 49T10-0501-TA-4; BETSY J. BRAND, MEMBER, ) 49T10-0501-TA-5 TERRY G. DUGA, MEMBER, ) ) Respondents. ) _____________________________________________________________________ ORDER ON INDIANA BOARD OF TAX REVIEW'S MOTION TO DISMISS AND PETITIONERS' MOTION TO FILE AN AMENDED PETITION NOT FOR PUBLICATION June 6, 2005 FISHER, J. Arcadia Court Apartments of Bloomington (1), (2), (3) and Brandon Court Apartments of Bloomington (collectively, the Apartments) appeal the final

Arcadia Court Apartments of Bloomington and Brandon Court Apartments of Bloomington initiated four original tax appeals concerning four separate parcels. Because the issues raised in each of the four appeals are identical, the Court consolidates the appeals. Therefore, while the Apartments have filed four of each document (i.e., four petitions, four motions, etc.), the Court will refer to and cite to all in the singular.

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determinations of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the 2002 tax year. The matter is currently before the Court on the Indiana Board's motion to dismiss and the Apartments' motion to file amended petitions. For the following reasons, the Court GRANTS the Indiana Board's motion and DENIES the Apartments' motion. FACTS AND PROCEDURAL HISTORY The Apartments are located in Monroe County, Indiana. Believing their 2002 property assessments to be improper, the Apartments appealed to the Monroe County Property Tax Assessment Board of Appeals (PTABOA). The PTABOA denied the

appeals; therefore, the Apartments subsequently appealed to the Indiana Board. The Indiana Board issued its final determinations on November 30, 2004, denying the Apartments' request for relief. On January 13, 2005, the Apartments initiated four original tax appeals. On March 7, 2005, the Indiana Board filed a motion to dismiss the appeals, claiming that because the Indiana Board was an improper party, 2 the Court lacked subject matter jurisdiction. In response, the Apartments filed a motion to file an amended petition on March 25, 2005. On May 9, 2005, the Court conducted a hearing on the motions. Additional facts will be supplied as necessary.

The Apartments named the State Board of Tax Commissioners (State Board) and members Betsy J. Brand and Terry G. Duga as the respondents in both the captions and opening paragraphs of their petition; yet the Apartments referred to the Indiana Board as the respondent in the second numbered paragraph. (See Pet'rs Pet. at 1.) Because the State Board was abolished effective December 31, 2002, and Betsy Brand and Terry Duga are actually members of the Indiana Board (the State Board's successor), the Court therefore construes the Apartments' naming of the State Board as respondent as naming the Indiana Board. See 2001 Ind. Acts 198

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