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ATTORNEYS FOR PETITIONER: DAVID A. SUESS THOMAS M. ATHERTON KATHRYN A. LODATO BOSE McKINNEY & EVANS, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: MARILYN S. MEIGHEN MEIGHEN & ASSOCIATES, PC Carmel, IN

GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA NANCY M. HAUPTMAN DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

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

IN THE INDIANA TAX COURT

FILED

Dec 02 2009, 1:34 pm

R. KEITH SANDIN TRUST (R. KEITH SANDIN, TRUSTEE),

) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0811-TA-63 ) MICHIGAN TOWNSHIP ASSESSOR and ) LAPORTE COUNTY ASSESSOR, ) ) Respondents. ) ______________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION December 2, 2009 FISHER, J. The R. Keith Sandin Trust (R. Keith Sandin, Trustee) (hereinafter, Sandin) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Michigan Township Assessors (Assessor) 2004 and 2005 interim assessments of his property. The parties present the following issue for the Court to

decide: whether the Assessor was authorized under Indiana law to change Sandins property assessment in 2004 and 2005 to a value different than its 2002 assessed value. (See Petr Br. at 2; Michigan Twp. Assessor Br. at 3.) RELEVANT FACTS AND PROCEDURAL HISTORY Sandin owns residential property along Lake Shore Drive in the Duneland Beach neighborhood, Michigan City, Indiana.1 For the March 1, 2002 general reassessment, all land in Duneland Beach was valued using a base rate of $672 per front foot. ( See Cert. Admin. R. at 548-50.) In applying that base rate to Sandins land, assessing officials assigned Sandins property (including the improvements) a total assessed value of $1,256,200. (See Cert. Admin. R. at 169-70.) For the 2004 and 2005 tax years, the Assessor increased the Duneland Beach neighborhood base rate to $5,000 per front foot. (See Cert. Admin. R. at 404, 573-74.) As a result of that change, the total assessed value of Sandins property increased to $1,729,900.2 (Cert. Admin. R. at 173-74 (footnote added).) Upon receiving notice of the increase in his assessment for both 2004 and 2005, Sandin appealed to the LaPorte County Property Tax Assessment Board of Appeals (PTABOA). The PTABOA affirmed the assessments. Sandin then appealed to the Indiana Board. On May 8, 2008 the Indiana Board conducted an administrative hearing in the Lake Shore Drive runs along the Lake Michigan shoreline. Sandins property is not directly on the beach; rather, it is across Lake Shore Drive from the beach. (See Cert. Admin. R. at 393, 544-45.) Sandins property consists of a 6,842 square foot house on a 1.13 acre lot. (See Cert. Admin. R. at 21.) While Sandins land increased in assessed value as a result of the base rate change, his improvement actually decreased in assessed value. (See Cert. Admin. R. at 173.) 2
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matter. Prior to the hearing, however, the parties presented the Indiana Board with a stipulation that provided, in relevant part: []The parties have agreed to drop the valuation issue in [] Sandins 2004 and 2005 assessment appeal(s) pending before the Board. As a result, neither party will offer appraisal evidence and no inspection of [] Sandins property will be required. []The only remaining issue to be decided by the Board is whether, under the facts of this case, the township assessor was authorized under Indiana law to change the assessment for the 2004 and 2005 assessment years to a value different than the value finally determined for the March 1, 2002 assessment date. If [] Sandin prevails on this issue, he will be entitled to have his assessment reduced to $1,256,000 for the assessment years at issue, and if the Assessor prevails, [] Sandins assessment will remain $1,729,900 for the assessment years at issue. (Cert. Admin. R. at 165, 411-13.) To that end, Sandin argued that under Indiana Code

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