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PETITIONERS APPEARING PRO SE: MIKE T. LAZO ANGELA LAZO Hobart, IN

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

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IN THE INDIANA TAX COURT
_____________________________________________________________________ MIKE T. & ANGELA LAZO, et al., ) ) Petitioners, ) ) v. ) Cause No. 45T10-0512-TA-96 ) DEPARTMENT OF LOCAL GOVERNMENT ) FINANCE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS NOT FOR PUBLICATION May 25, 2006 FISHER, J. Mike T. and Angela Lazo, et al. (the Lazos) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) that assessed their real property for the March 1, 2002 tax year (year at issue). The matter is currently before the Court on the Department of Local Government Finance's (DLGF) motion to dismiss. In its motion, the DLGF claims this Court lacks jurisdiction over the Lazos's appeal. For the reasons stated below, the Court GRANTS the DLGF's motion.

FACTS AND PROCEDURAL HISTORY The Lazos own real property in Lake County, Indiana. For the March 1, 2002 assessment date, the DLGF assessed the Lazos's land at $26,000 and their improvement at $6,500. The Lazos timely appealed the assessment to the Indiana Board, claiming that the rate at which their property was assessed did not correspond with its classification. The Indiana Board issued a final determination on October 24, 2005, denying the Lazos's request for relief. On December 2, 2005, the Lazos initiated an original tax appeal. On January 6, 2006, the DLGF filed a motion to dismiss for lack of jurisdiction over the particular case. The Court held a hearing on the DLGF's motion on May 15, 2006. Additional facts will be supplied as necessary. ANALYSIS AND OPINION The sole issue before the Court is whether it has jurisdiction over the Lazos's appeal. Every action has three jurisdictional elements: 1) jurisdiction of the subject matter; 2) jurisdiction of the person; and 3) jurisdiction of the particular case. Carroll County Rural Elec. Membership Corp. v. Indiana Dep't of State Revenue, 733 N.E.2d 44, 47 (Ind. Tax Ct. 2000) (citation omitted). The DLGF argues that the Court lacks jurisdiction over the particular case because the Lazos did not verify their petition. 1 (See Resp't Mot. to Dismiss at 2

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