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ATTORNEY FOR PETITIONER: MICHAEL L. MUENICH ATTORNEY AT LAW Highland, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ BANK OF HIGHLAND TRUST 13-3085, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0606-TA-52 ) DEPARTMENT OF LOCAL ) GOVERNMENT FINANCE, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM THE FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION January 30, 2007 FISHER, J. The Bank of Highland Trust 13-3085 (the Bank) appeals the final determinations of the Indiana Board of Tax Review (Indiana Board) that upheld the Department of Local Government Finance's (DLGF) assessment of two of the Bank's parcels of real property for the 2002 tax year. The issue for the Court to decide is whether the Bank made a prima facie case that its assessments were improper.

FACTS AND PROCEDURAL HISTORY The Bank owns two parcels of commercial property in Lake County, Indiana: a 4,269 square foot parking lot (parcel #1) and a 9,500 square foot lot with a two-story office building (parcel #2). For the 2002 assessment, the DLGF assessed parcel #1 with a value of $33,700 ($32,200 for the land and $1,500 for the improvements) and parcel #2 with a value of $572,000 ($158,600 for the land and $413,400 for the improvements). Believing the assessments to be too high, the Bank filed a Petition for Review with the Indiana Board (Form 139L) for each parcel on April 29, 2004. In its Forms 139L, the Bank requested a total assessed value of $1,500 for parcel #1 and $375,000 for parcel #2. The Indiana Board held a hearing on the Bank's Forms 139L on

November 1, 2005. On April 28, 2006, the Indiana Board issued its final determinations in which it denied the Bank's request for relief. The Bank initiated this original tax appeal on June 2, 2006. The Court heard the parties' oral arguments on December 1, 2006. necessary. STANDARD OF REVIEW This Court gives great deference to final determinations of the Indiana Board when it acts within the scope of its authority. Wittenberg Lutheran Vill. Endowment Corp. v. Lake County Prop. Tax Assessment Bd. of Appeals, 782 N.E.2d 483, 486 (Ind. Tax Ct. 2003), review denied. Consequently, the Court will reverse a final determination of the Indiana Board only if it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; Additional facts will be supplied as

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(2)

contrary to constitutional right, power, privilege, or immunity; in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; without observance of procedure required by law; or unsupported by substantial or reliable evidence.

(3)

(4) (5)

IND. CODE ANN.

Download Bank of Highland Trust 13-3085 v. Dept. of Local Government Finance.pdf

Indiana Law