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ATTORNEY FOR PETITIONER: DONALD F. ELLIOTT, JR. Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA NANCY M. HAUPTMAN DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
DONALD F. ELLIOTT, JR., Petitioner, v. DEBRA A. DUNNING, MARSHALL COUNTY ASSESSOR, Respondent. ) ) ) ) ) ) ) ) ) )

FILED
Dec 23 2009, 11:09 am
of the supreme court, court of appeals and tax court

CLERK

Cause No. 49T10-0812-TA-69

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION December 23, 2009 FISHER, J. Donald F. Elliott, Jr. (Elliott) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Marshall County Assessor's (Assessor) assessment of his real property for the 2006 tax year. While Elliott presents three issues for review, the Court consolidates and restates them as: whether Elliott prima facie demonstrated that his land assessment was incorrect. FACTS AND PROCEDURAL HISTORY Elliott owns residential real property along the eastern shore of Lake

Maxinkuckee in the Van Schoiack subdivision of Culver, Indiana (Union Township, Marshall County). Elliott's property consists of three parcels of land (hereinafter,

"Parcels 1, 2, and 13").1 Parcels 1 and 2 are on the lake, but Parcel 13, the subject of this appeal, has no direct view of, or access to, Lake Maxinkuckee. Parcel 13 shares its western and northern borders with a parcel not owned by Elliott (the Chocola property), its eastern border with East Shore Drive, and its southern border with Parcel 1. (See Cert. Admin. R. 29-30, 80.) Parcel 1, in turn, shares its western border with Lake Maxinkuckee, its northern border with the Chocola property and Parcel 13, its eastern border with East Shore Drive, and its southern border with Parcel 2. (See Cert. Admin. R. 29-30, 80.) For the 2006 tax year, Parcel 13's land was assessed at $209,900. On April 26, 2007, Elliott challenged the assessment to the Marshall County Property Tax Assessment Board of Appeals (PTABOA). The PTABOA subsequently denied Elliott's challenge "due to a lack of evidence." (See Cert. Admin. R. at 7.) On March 7, 2008, Elliott filed a Petition for Review (Form 131) with the Indiana Board. On August 6, 2008, the Indiana Board held a hearing on the matter, at which Elliott asserted that the assessed value of Parcel 13 should be $69,968. (See Cert. Admin. R. at 132, 198-202.) On October 31, 2008, the Indiana Board issued its final determination which upheld the Assessor's assessment on Parcel 13 in its entirety. On December 8, 2008, Elliott filed an original tax appeal. The Court heard the parties' oral arguments on August 31, 2009. necessary. There are improvements on these parcels, but their assessed values are not at issue in this case. 2
1

Additional facts will be supplied as

STANDARD OF REVIEW When this Court reviews an Indiana Board final determination, it is limited to determining whether it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (2) contrary to constitutional right, power, privilege, or immunity; (3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; (4) without observance of procedure required by law; or (5) unsupported by substantial or reliable evidence. IND. CODE ANN.

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