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PETITIONER APPEARING PRO SE: RONALD O. GUINGRICH Leo, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA NANCY M. HAUPTMAN DEPUTY ATTORNEY GENERAL Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
RONALD O. GUINGRICH,

FILED
Mar 24 2010, 12:08 pm
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK ) ) Petitioner, ) ) v. ) Cause No. 49T10-0812-SC-68 ) ALLEN COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION March 24, 2010 FISHER, J. Ronald O. Guingrich (Guingrich) appeals the final determination of the Indiana Board of Tax Review which upheld the Allen County Assessors (Assessor) assessment of his land for the 2006 tax year (the year at issue). The sole issue for review is whether the Indiana Boards final determination is supported by substantial evidence. FACTS AND PROCEDURAL HISTORY Guingrich owns 6

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Indiana Law