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PETITIONERS APPEARING PRO SE: ROGER L. SHOOT PAMELA K. SHOOT Anderson, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA MATTHEW R. NICHOLSON DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ ROGER L. SHOOT and PAMELA K. SHOOT, ) ) ) Petitioners, ) ) v. ) Cause No. 49T10-0608-TA-73 ) ANDERSON TOWNSHIP ASSESSOR, ) MADISON COUNTY ASSESSOR, and ) THE INDIANA BOARD OF TAX REVIEW, ) ) Respondents. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION June 11, 2007 FISHER, J. On June 7, 2006, the Indiana Board of Tax Review (Indiana Board) issued a final determination that dismissed 45 property assessment appeals, relating to the 2002 tax year, filed by Roger L. Shoot and Pamela K. Shoot (the Shoots). The Shoots now appeal.

FACTS AND PROCEDURAL HISTORY Sometime in 2003, the Shoots challenged the 2002 assessments on approximately 70 different parcels of property in Madison County, Indiana. On either March 29 or March 30, 2004, the Madison County Property Tax Assessment Board of Appeals (PTABOA) mailed final determinations to the Shoots denying each of their appeals. In early May 2004, the Shoots appealed 45 of the assessments to the Indiana Board. On June 7, 2006, the Indiana Board issued a final determination dismissing the appeals on the basis that they were not timely filed pursuant to Indiana law. On August 2, 2006, the Shoots filed an appeal with this Court. The Court heard the parties' oral arguments on May 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. 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 2 Additional facts will be supplied as

(5) unsupported by substantial or reliable evidence. See IND. CODE ANN.

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