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

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA LINDA I. VILLEGAS DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
KROOSWYK BROTHERS, LLC, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0205-TA-55 ) NORTH TOWNSHIP ASSESSOR, ) ) Respondent. ) ) ______________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION January 5, 2007 FISHER, J. Krooswyk Brothers, LLC (Krooswyk) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2000 assessment year. The sole issue on appeal is whether the Indiana Board erred in not applying the General Commercial Kit (GCK) pricing schedule to certain sections of Krooswyk's improvement. 1

Krooswyk raised several other issues during the administrative hearing process. Those issues, however, were not presented to the Court on appeal.

1

FACTS AND PROCEDURAL HISTORY Krooswyk owns an office/light storage facility in Highland, Indiana. For the 2000 tax year, the North Township Assessor (Assessor) valued Krooswyk's improvement using both the General Commercial Mercantile (GCM) and the General Commercial Industrial (GCI) pricing schedules. Krooswyk subsequently filed a Petition for Review of Assessment (Form 130) with the Lake County Property Tax Assessment Board of Appeals (PTABOA), claiming that two sections of its improvement should have been priced using the GCK model. The PTABOA sustained the Assessor's valuation. Krooswyk then filed a Petition for Review of Assessment (Form 131) with the State Board of Tax Commissioners (State Board). The State Board conducted an administrative hearing on Krooswyk's appeal on May 17, 2001. On April 19, 2002, the Indiana Board issued a final determination

denying Krooswyk's request for relief. 2 Krooswyk initiated an original tax appeal on May 24, 2002. The Court heard the parties' oral arguments on April 1, 2003. Additional facts will be supplied as necessary. 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 may reverse a final determination of the Indiana Board only if it is: On December 31, 2001, the legislature abolished the State Board of Tax Commissioners (State Board). 2001 Ind. Acts 198

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Indiana Law