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ATTORNEY FOR PETITIONER: RICHARD W. LORENZ HICKAM & LORENZ, P.C. Spencer, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER TIMOTHY A. SCHULTZ DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

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

IN THE INDIANA TAX COURT

FILED

Jun 09 2009, 2:29 pm

LEONARD WHITE,

) ) Petitioner, ) ) v. ) Cause No. 84T10-0807-TA-50 ) GREENE COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION June 9, 2009 FISHER, J. Leonard White (White) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) valuing his real property as of the March 1, 2006 assessment date. The issue on appeal is whether the Indiana Board erred in affirming the Beech Creek Township Assessor's (Assessor) assessment of White's land. FACTS AND PROCEDURAL HISTORY White owns 91.22 acres of land in Greene County, Indiana. For the March 1, 2006 general reassessment, the Assessor determined that the market value-in-use (i.e.,

the assessed value) of White's land was $451,900.

In arriving at that value, the

Assessor classified the land as "commercial" because he believed the property was being used as a mobile home park.1 White subsequently challenged the assessment of his land with the Greene County Property Tax Assessment Board of Appeals (PTABOA). On October 12, 2007, the PTABOA denied White's request for relief. In November of 2007, White appealed his assessment to the Indiana Board. On March 18, 2008, the Indiana Board conducted an administrative hearing on the matter. During the hearing, White explained that, pursuant to Indiana Code

Download Leonard White v. Greene County Assessor.pdf

Indiana Law