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ATTORNEYS FOR PETITIONER: SANDRA K. BICKEL JOSEPH D. CALDERON ICE MILLER Indianapolis, IN

ATTORNEY FOR RESPONDENT: MARILYN S. MEIGHEN MEIGHEN & ASSOCIATES, P.C. Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ BEDFORD APARTMENTS, An Indiana Limited Partnership, ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0310-TA-51 ) TAMMIE HARRISON JEAN, in her official ) capacity as SHAWSWICK TOWNSHIP ) ASSESSOR, LAWRENCE COUNTY, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS FOR PUBLICATION March 2, 2006 FISHER, J. Bedford Apartments, LP (Bedford) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) assessing its real property for the 2001 tax year. The matter is currently before the Court on the Shawswick Township Assessor's (Assessor) motion to dismiss. For the reasons stated below, the Court DENIES the Assessor's motion.

FACTS AND PROCEDURAL HISTORY Bedford owns an apartment complex in Shawswick Township, Lawrence County, Indiana. For the March 1, 2001 assessment, the Assessor assigned Bedford's property a value of $1,553,300 ($36,600 for land and $1,516,700 for improvements). Believing the assessment to be too high, Bedford filed a Form 130 Petition for Review with the Lawrence County Property Tax Assessment Board of Appeals (PTABOA). In its appeal, Bedford asserted that the Assessor had failed to account for the obsolescence present in the property. The PTABOA, however, declined to adjust the assessment. Bedford subsequently filed a Form 131 Petition for Review with the Indiana Board requesting review of the PTABOA's decision. After the Indiana Board conducted an administrative hearing on the matter, it issued a final determination in which it affirmed the PTABOA's decision. On October 30, 2003, Bedford appealed the Indiana Board's final determination to this Court. On September 10, 2004, after receiving both parties' written briefs, the Court heard their oral arguments. During the oral argument, the Court noted that

Bedford had not filed a copy of the agency record (Record) with the Court. The Court continued with the oral argument and took the matter under advisement. Bedford filed the Record with the Court on September 13, 2004. On September 17, 2004, the Assessor moved to dismiss Bedford's appeal, claiming that because Bedford failed to timely file a copy of the Record pursuant to either the Administrative

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Orders and Procedures Act (AOPA) or Indiana Tax Court Rule 3(E), the Court lacks the subject matter jurisdiction to decide the case. 1 ,
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The Court conducted a hearing on the Assessor's motion on November 1, 2004. Additional facts will be provided as needed. ANALYSIS AND OPINION Every action has three jurisdictional elements: 1) jurisdiction of the subject

matter; 2) jurisdiction of the person; and 3) jurisdiction of the particular case. Carroll County Rural Elec. Membership Corp. v. Indiana Dep't of State Revenue, 733 N.E.2d

The Administrative Orders and Procedures Act (AOPA) provides that "[w]ithin thirty (30) days after the filing of the petition . . . the petitioner shall transmit to the court the original or a certified copy of the agency record for judicial review of the agency action[.]" IND. CODE ANN.

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