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

ATTORNEYS FOR RESPONDENT: GREGORY E. STEUERWALD TYLER O. STARKEY STEUERWALD, ZIELINSKI & WITHAM Danville, IN _____________________________________________________________________

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

IN THE INDIANA TAX COURT

FILED

Nov 29 2010, 1:42 pm

HUBLER REALTY COMPANY,

) ) Petitioner, ) ) v. ) Cause No. 49T10-1001-TA-5 ) HENDRICKS COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM THE FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION November 29, 2010 FISHER, J. The Hubler Realty Company (Hubler) challenges the final determinations of the Indiana Board of Tax Review (Indiana Board) which upheld the Hendricks County Property Tax Assessment Board of Appeals (the PTABOA) assessments of Hublers commercial properties for the 2006 tax year (the year at issue). The issue for the Court to decide is whether the Indiana Boards final determinations were improper. FACTS AND PROCEDURAL HISTORY During the year at issue, Hubler owned three contiguous parcels of land

(hereinafter, "Parcels 195-1, 195-2, and 197-1") in Plainfield, Indiana.

(See Cert.

Admin. R. at 114-19.) An automobile service center and a commercial garage were located on Parcel 195-1 and Parcel 197-1, respectively. (Cert. Admin. R. at 114-15, 118-19, 138.) For the year at issue, the Hendricks County Assessor (the Assessor) assessed each of Hublers parcels individually: Parcel 195-1 was assessed at

$1,011,400 ($891,900 for land and $119,500 for improvements); Parcel 195-2 was assessed at $173,300; and Parcel 197-1 was assessed at $453,500 ($413,100 for land and $40,400 for improvements). (Cert. Admin. R. at 114-19.)1 On May 15, 2007, Hubler filed three petitions for review (Form 130s) with the PTABOA, alleging that its assessments were inaccurate because the three parcels should have been assessed as a single property. (See, e.g., Cert. Admin. R. at 11-13.) On January 4, 2008, after conducting a hearing on the matter, the PTABOA issued three final determinations (Form 115s) in which it explained that its review of "the Pictomery display" and its on-site inspection revealed that the land delineations on two of the parcels were incorrect. (See, e.g., Cert. Admin. R. at 5-10, 173.) Accordingly, the PTABOA adjusted the assessments of Parcels 195-1 and 195-2. Consequently, the overall assessed value of Hublers properties was reduced from $1,638,200 to $1,553,000 ($1,393,100 for land and $159,900 for improvements). (See Cert. Admin. R. at 5-10, 19-24, 33-38.) Still believing its assessments to be too high, Hubler filed three petitions for review (Form 131s) with the Indiana Board on February 13, 2008. The Indiana Board subsequently held a hearing on the matter. During the hearing, Hubler submitted an As a result, the parcels collective assessed value was $1,638,200 ($1,478,300 for land and $159,900 for improvements). (See Cert. Admin. R. at 114-19.) 2
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appraisal2 valuing its properties at $1,375,000. (See Cert. Admin. R. at 80-112, 156-59 (footnote added).) The PTABOA claimed, however, that Hublers sales disclosure form demonstrated that the properties were not overassessed.3 (See Cert. Admin. R. at 12223, 169-72 (footnote added).) On December 17, 2009, the Indiana Board issued its final determinations in which it explained that the totality of the evidence (i.e., the appraisal and the sales disclosure form) demonstrated that the PTABOAs assessments did indeed reflect the properties market values-in-use.4 (See Cert. Admin. R. at 72-73

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