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ATTORNEY FOR PETITIONER: TIMOTHY J. VRANA ATTORNEY AT LAW Columbus, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA ALLEN MORFORD DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
KOOSHTARD PROPERTY I, LLC, Petitioner, v. SCOTT COUNTY ASSESSOR and VIENNA TOWNSHIP ASSESSOR, Respondents. ) ) ) ) ) ) ) ) ) )

Cause No. 49T10-0502-TA-13

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION February 21, 2006 FISHER, J. Kooshtard Property I, LLC (Kooshtard) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year. The issue on appeal is whether the Indiana Board erred in upholding the assessment of the Vienna Township Assessor and the Scott County Assessor (the assessing officials) valuing Kooshtard's land on an acreage basis.

FACTS AND PROCEDURAL HISTORY Kooshtard owns land and an improvement in Vienna Township, Scott County, Indiana. For the March 2002 assessment, Kooshtard's property was valued at The land was

$369,200 ($310,000 for the land, $59,200 for the improvement). assessed as an unplatted parcel and on an acreage basis.

Kooshtard filed an appeal with the Scott County Property Tax Assessment Board of Appeals (PTABOA), arguing that because its land is platted, it should have been assessed on a front foot basis pursuant to the applicable Neighborhood Valuation Form. 1 The PTABOA, however, affirmed the assessment and Kooshtard subsequently filed a Petition for Review of Assessment (Form 131) with the Indiana Board. An

administrative hearing was held and, on January 21, 2005, the Indiana Board issued its final determination upholding the assessment. In its final determination, the Indiana Board found that even assuming that the property was platted and should have been assessed on a front foot basis, Kooshtard did not present any probative evidence to demonstrate that the assessment did not accurately reflect the property's market valuein-use. Kooshtard filed an original tax appeal with this Court on February 9, 2005. The Court heard the parties' oral arguments on November 3, 2005. Additional facts will be supplied as necessary.

Kooshtard argues that, when assessed on a front foot basis, the value of its land is $84,990. (See Pet'r Reply Br. at 4; Cert. Admin. R. at 12.)

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ANALYSIS AND OPINION Standard of Review This Court gives great deference to final determinations of the Indiana Board. Wittenberg Lutheran Vill. Endowment Corp. v. Lake County Prop. Tax Assessment Bd. of Appeals, 782 N.E.2d 483, 486 (Ind. Tax Ct. 2003), review denied. Consequently, the Court will reverse a final determination of the Indiana Board only if it is: (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; contrary to constitutional right, power, privilege, or immunity; in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; without observance of procedure required by law; or unsupported by substantial or reliable evidence.

(2)

(3)

(4) (5)

IND. CODE ANN.

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Indiana Law