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

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

IN THE INDIANA TAX COURT
MARK & JON ECKERLING, Petitioners, v. WAYNE TOWNSHIP ASSESSOR, Respondent. ) ) ) ) ) ) ) ) )

Cause No. 49T10-0502-TA-12

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION February 2, 2006 FISHER, J. Mark & Jon Eckerling (the Eckerlings) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the 2002 assessment year. The issue on appeal is whether the Indiana Board erred in upholding the Wayne Township Assessor's (Assessor) assessment under the residential pricing guidelines.

FACTS AND PROCEDURAL HISTORY The Eckerlings own land and an improvement located at 3830 West Morris Street, Wayne Township, Marion County, Indiana. The improvement was constructed in 1948 as a single-family residence; however, the Eckerlings currently use it as an office for their company, Macling Enterprises, Inc. No interior, exterior, or structural changes were made to the house in order to convert it to office use. For the March 2002 assessment, the Assessor valued the subject property at $75,800 ($3,400 for the land, $72,400 for the improvement) based on the residential pricing guidelines. The Eckerlings filed an appeal with the Marion County Property Tax Assessment Board of Appeals (PTABOA), arguing that because the improvement was used as an office, not a residence, it should be assessed according to the General Commercial Residential (GCR) schedule rather than the residential pricing guidelines. The PTABOA affirmed the assessment and the Eckerlings subsequently filed a Petition for Review of Assessment (Form 131) with the Indiana Board. An administrative

hearing was held and, on January 20, 2005, the Indiana Board issued its final determination upholding the assessment. The Eckerlings 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. 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.

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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