Preview:

PETITIONERS APPEARING PRO SE: GEORGE PARKS Hartford City, Indiana

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN

_____________________________________________________________________

IN THE INDIANA TAX COURT
_____________________________________________________________________ MARIAN PARKS and GEORGE PARKS, ) ) Petitioners, ) ) v. ) Cause No. 49T10-0603-TA-29 ) LICKING TOWNSHIP ASSESSOR, ) ) Respondent. ) ______________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION August 23, 2007 FISHER, J. Marian and George Parks (the Parkses) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the 2002 assessment year (the year at issue). The issue on appeal is whether the Indiana Board erred in upholding the Licking Township Assessor's (Assessor) valuation of the Parkses' improvements.

FACTS AND PROCEDURAL HISTORY During the year at issue, the Parkses owned land and two apartment buildings in Hartford City, Indiana. The first building, constructed in 1976, is one-story and has three 880-square foot rental units. The second building, constructed in 1978, is twostories: the first level contains six garages and the second level contains two 900square foot rental units. For the March 1, 2002 assessment date, the Assessor valued the subject property at $263,600 ($12,300 for land and $251,300 for improvements) using the residential pricing guidelines and a neighborhood factor of 1.03. The Parkses

subsequently filed an appeal with the Blackford County Property Tax Assessment Board of Appeals (PTABOA), arguing that their improvements should have been assessed according to the General Commercial Residential (GCR) pricing schedule rather than the residential pricing guidelines. While the PTABOA rejected the Parkses' argument, it did, however, reduce the neighborhood factor applied to their property to 0.82. As a result of this change, the value of the Parkses' property was reduced to $212,600 ($12,300 for land and $200,300 for improvements). Still believing their assessment to be too high, the Parkses filed an appeal with the Indiana Board on May 20, 2004. On February 1, 2006, after conducting an

administrative hearing on the matter, the Indiana Board issued a final determination upholding the assessment.

2

The Parkses filed an original tax appeal on March 15, 2006. 1 The Court heard the parties' oral arguments on June 25, 2007. necessary. STANDARD OF REVIEW This Court gives great deference to final determinations of the Indiana Board when it acts within the scope of its authority. Miller Village Prop. Co. v. Indiana Bd. of Tax Review, 779 N.E.2d 986, 988 (Ind. Tax Ct. 2002), 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. Additional facts will be supplied as

(2)

(3)

(4) (5)

IND. CODE ANN.

Download Marian Parks and George Parks v. Licking Township Assessor.pdf

Indiana Law