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ATTORNEY FOR PETITIONER: JOHN R. CRAIG ATTORNEY AT LAW Merrillville, IN

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

IN THE INDIANA TAX COURT
_____________________________________________________________________ ) ) ) Petitioner, ) ) v. ) Cause Nos. 49T10-0602-TA-14 ) 49T10-0602-TA-15 DEPARTMENT OF LOCAL GOVERNMENT ) 49T10-0602-TA-16 FINANCE, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM SEVENTEEN FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW 1 NOT FOR PUBLICATION August 22, 2007 FISHER, J. Miller Beach Investments, LLC (Miller Beach), as assignee of James Nowacki, MILLER BEACH INVESTMENTS, LLC, as Assignee of JAMES NOWACKI,

The Court notes that although the Indiana Board of Tax Review (Indiana Board) held one hearing on this matter, it produced three certified administrative records, issued three Findings of Fact and Conclusions of Law, and issued seventeen final determinations. Thus, for ease of reference in this opinion, the Court will refer to the administrative record pertaining to Miller Beach's 49T10-0602-TA-14 appeal as "Cert. Admin. R14," the administrative record pertaining to its 49T10-0602-TA-15 appeal as "Cert. Admin. R15," and the administrative record pertaining to its 49T10-0602-TA-16 appeal as "Cert. Admin. R16."

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appeals the final determinations of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 tax year (year at issue). The issue for this Court to decide is whether the Indiana Board erred when it determined that Miller Beach failed to establish that its 2002 assessments were incorrect. FACTS AND PROCEDURAL HISTORY During a commissioner sale in late 2002, James Nowacki purchased seventeen unimproved residential parcels, located in Gary, Indiana, for a total of $11,565. 2 For the year at issue, the Department of Local Government Finance (DLGF) assessed these parcels at $81,700. 3 Believing that the DLGF's assessments were too high, Mr.

Nowacki appealed them to the Indiana Board. In 2005, while the appeals were pending with the Indiana Board, Mr. Nowacki sold the parcels to Miller Beach for a total of $13,030 4 and accordingly assigned his appeal rights to Miller Beach. On July 6, 2005, the Indiana Board conducted one hearing on the appeals. On January 5, 2006, the Indiana Board issued its final determinations denying each of Miller Beach's requests for reductions in the parcels' assessed values. Specifically, the Indiana Board determined that Miller Beach's evidence was not probative as to the parcels' 2002 market values-in-use because commissioner sales are not conducted Specifically, Nowacki purchased one parcel for $900, one parcel for $830, one parcel for $685, ten parcels for $675 each, and four parcels for $600 each. (See Cert. Admin. R14 at 2-21; Cert. Admin. R15 at 120-29; Cert Admin. R16 at 46-47.) The DLGF assessed one parcel at $9,000, one parcel at $7,200, one parcel at $6,000, one parcel at $5,900, five parcels at $4,800 each, six parcels at $4,000 each, one parcel at $3,200, and one parcel at $2,400. (See Cert. Admin. R14 at 2-21; Cert. Admin. R15 at 2-46; Cert. Admin. R16 at 58-65.) Miller Beach purchased one parcel for $1,010, one parcel for $930, one parcel for $770, ten parcels for $760 each, and four parcels for $680 each. (See Cert. Admin. R14 at 77-82; Cert. Admin. R15 at 130-49; Cert. Admin. R16 at 48-51.)
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under normal market conditions thus, sale prices derived from such sales are not equivalent to market values. (See Cert. Admin. R14 at 35-36; Cert. Admin. R15 at 7071; Cert. Admin. R16 at 17-18.) Additionally, the Indiana Board determined that Miller Beach failed to "explain how the 2005 sale prices related to the market value[s-in-use] of the [parcels] as of January 1, 1999." (See Cert. Admin. R14 at 35-36; Cert. Admin. R15 at 70-71; Cert. Admin. R16 at 17-18.) On February 24, 2006, Miller Beach initiated three original tax appeals. The Court heard the parties' oral arguments on June 1, 2007. supplied as 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. 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 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; (2) contrary to constitutional right, power, privilege, or immunity; (3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; (4) without observance of procedure required by law; or (5) unsupported by substantial or reliable evidence. See IND. CODE ANN.

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