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PETITIONERS APPEARING PRO SE: ATTORNEY FOR RESPONDENT: E.L. HOLSAPPLE MARILYN S. MEIGHEN B.L. HOLSAPPLE MEIGHEN & ASSOCIATES, PC Bloomington, IN Carmel, IN _____________________________________________________________________

_____________________________________________________________________ CLERK
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

Jan 05 2010, 12:03 pm

E.L. & B.L. HOLSAPPLE,

) ) Petitioners, ) ) v. ) Cause No. 49T10-0907-TA-33 ) MONROE COUNTY ASSESSOR, ) ) Respondent. ) ______________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS FOR PUBLICATION January 5, 2010 FISHER, J. E.L. & B.L. Holsapple (the Holsapples) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) regarding their real property assessment for the 2006 and 2007 tax years (the years at issue). The matter is currently before the Court on the Monroe County Assessor's (Assessor) motion to dismiss. RELEVANT FACTS AND PROCEDURAL HISTORY On May 8, 2009, the Indiana Board issued a final determination in which it valued the Holsapples' real property for the years at issue.1 On July 3, 2009, an appeal was

The Holsapples own a duplex, a pole barn, and approximately one acre of land in Bloomington, Indiana.

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filed with the Clerk of the Tax Court (Clerk) challenging the final determination. On July 6, 2009, the Clerk forwarded copies of the petition to the Indiana Board and the Attorney General. That same day, the Clerk also mailed a copy of the petition and a summons to the Assessor. On July 31, 2009, the Assessor moved to dismiss the Holsapples' appeal for lack of subject matter jurisdiction. The Court conducted a hearing on the Assessor's motion on December 14, 2009. Additional facts will be supplied as necessary. ANALYSIS AND OPINION In order to obtain judicial review of an Indiana Board final determination, a taxpayer must file a petition with the Court no later than 45 days after the Indiana Board gives notice of its final determination. IND. CODE ANN.

Download E.L. & B.L. Holsapple v. Monroe County Assessor.pdf

Indiana Law