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ATTORNEY FOR PETITIONER: TIMOTHY J. VRANA TIMOTHY J. VRANA LLC Columbus, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN CHIEF COUNSEL, TAX SECTION JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN

ATTORNEYS FOR AMICUS CURIAE, F/C MICHIGAN CITY DEVELOPMENT, LLC: JON B. LARAMORE BRENT A. AUBERRY BAKER & DANIELS LLP Dec 09 2009, 3:14 pm Indianapolis, IN _____________________________________________________________________ CLERK

FILED
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT
BIG FOOT STORES LLC,

_____________________________________________________________________ ) ) Petitioner, ) ) v. ) Cause Nos. 49T10-0712-TA-74 ) 49T10-0712-TA-75 FRANKLIN TOWNSHIP ASSESSOR, ) 49T10-0712-TA-76 MILL TOWNSHIP ASSESSOR, ) 49T10-0712-TA-77 PLEASANT TOWNSHIP ASSESSOR, ) and GRANT COUNTY ASSESSOR, ) ) Respondents. ) _____________________________________________________________________ ON APPEAL FROM THE FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW _____________________________________________________________________ FOR PUBLICATION December 9, 2009 FISHER, J. Big Foot Stores LLC (Big Foot) appeals from the Indiana Board of Tax Reviews

(Indiana Board) final determinations which upheld the 2003 interim assessments of its property by the Franklin Township Assessor, the Mill Township Assessor, the Pleasant Township Assessor, and the Grant County Assessor (hereinafter, "the Assessors").1 While Big Foot presents two issues for review, the Court consolidates and restates them as: whether the Indiana Board erred in upholding Big Foots 2003 interim assessments. FACTS AND PROCEDURAL HISTORY During the 2003 tax year, Big Foot owned three convenience stores (with gasoline stations) and one office building in Grant County, Indiana. Two of the

convenience stores were located in Marion (Franklin and Pleasant Townships); the other convenience store and the office building were located in Gas City (Mill Township). On or about December 5, 2005, the Assessors issued "Notices of Assessment By Assessing Officer" (Form 113s) for the 2003 tax year. The Form 113s provided that Big Foots properties were reassessed because the properties sales disclosure forms caused the Assessors to believe that these properties were undervalued.2 (See Cert.

Although the Indiana Board held one hearing on the above-captioned cases, it produced four certified administrative records and issued four Findings of Fact and Conclusions of Law. Thus, for ease of reference in this opinion, the Court will refer to the certified administrative record pertaining to Big Foots 49T10 -0712-TA-74 appeal as "Cert. Admin. R74," the administrative record pertaining to its 49T10-0712-TA-75 appeal as "Cert. Admin. R75," the administrative record pertaining to its 49T10-0712-TA-76 appeal as "Cert. Admin. R76," and the administrative record pertaining to its 49T10 0712-TA-77 appeal as "Cert. Admin. R77." As a result, the assessments on Big Foots properties increased from $175,100 to $619,400, from $131,600 to $742,500, from $297,600 to $730,100, and from $128,800 to $373,300. (See Cert. Admin. R74 at 69-70; Cert. Admin. R75 at 6768; Cert. Admin. R76 at 71-72; Cert. Admin. R77 at 72-73.) Each of these increases was attributable to the value of the improvements only; the land values were not increased. 2
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Admin. R74 at 71; Cert. Admin. R75 at 69; Cert. Admin. R76 at 73; Cert. Admin. R77 at 74 (footnote added).) On January 13, 2006, Big Foot filed four Petitions for Review (Form 130s) with the Grant County Property Tax Assessment Board of Appeals (the PTABOA), alleging that the 2003 interim assessments were not uniform and equal. Accordingly, Big Foot requested that the properties 2002 assessments be reinstated. On June 19, 2006, the PTABOA denied each of Big Foots Form 130s. On July 17, 2006, Big Foot filed four Petitions for Review (Form 131s) with the Indiana Board. On July 26, 2007, the Indiana Board held a joint hearing on the matter. Big Foot once again requested that its 2002 assessments be reinstated because it believed that the interim assessments were not only not uniform or equal, but unauthorized as well. On October 25, 2007, the Indiana Board issued its final

determinations upholding the interim assessments in their entirety. More specifically, the Indiana Board determined that the Assessors interim assessments were authorized under Indiana Code

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