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

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA KEVIN D. SHEPHERD DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
GORDON R. MILLER Petitioner, v. WASHINGTON TOWNSHIP ASSESSOR, Respondent. ) ) ) ) ) ) ) ) )

Cause No. 49T10-0611-TA-101

ON APPEAL FROM THE FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW ______________________________________________________________________ NOT FOR PUBLICATION October 11, 2007 FISHER, J. Gordon Miller (Miller) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing his real property for the 2002 tax year (the year at issue). The issue before the Court is whether the Indiana Board erred in affirming the decision of the Brown County Property Tax Assessment Board of Appeals (PTABOA).

FACTS AND PROCEDURAL HISTORY During the year at issue, Miller owned two parcels of land in Nashville, Indiana. The land is located in Nashville's central business district neighborhood and is classified as commercial property. For the March 1, 2002 assessment date, the Washington Township Assessor (Assessor) valued the land in the first parcel at $161,800; the land in the second parcel was also valued at $161,800. 1 In arriving at these values, the Assessor used a base rate of $20 per square foot. Miller subsequently appealed to the PTABOA, arguing that the base rate used to determine the land assessments had been improperly increased from $10 per square foot to $20 per square foot without a public hearing as required under Indiana Code

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Indiana Law