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ATTORNEY FOR PETITIONER: KATHRYN D. SCHMIDT BURKE COSTANZA & CUPPY LLP Merrillville, IN

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

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IN THE INDIANA TAX COURT
_____________________________________________________________________ SCHERWOOD GOLF CONCESSIONS, INC., ) ) Petitioner, ) ) v. ) Cause No. 49T10-0602-TA-18 ) DEPARTMENT OF LOCAL GOVERNMENT ) FINANCE, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM THE FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION January 30, 2007 FISHER, J. Scherwood Golf Concessions, Inc. (Scherwoood) appeals the final

determinations of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year. Scherwood maintains that the Indiana Board's determination, refusing to lower Scherwood's assessment, was erroneous because Scherwood established that golf courses in St. John Township are inconsistently assessed.

FACTS AND PROCEDURAL HISTORY Scherwood owns six parcels of land in St. John Township, Lake County, Indiana. At issue in this appeal are two of those parcels: 1) a 40 acre tract of land containing an eighteen hole golf course (parcel #1); and 2) 5.85 acres of commercial land with a clubhouse and parking lot thereon (parcel #2). For the 2002 assessment, the Department of Local Government Finance (DLGF) assessed parcel #1 with a value of $860,500 ($42,000 for the land and $818,500 for the improvements) and parcel #2 with a value of $574,100 ($197,400 for the land and $376,700 for the improvements). Believing those assessments to be too high,

Scherwood filed Petitions for Review of Department of Local Government Finance Action for Lake County Residents (Forms 139L) on April 23, 2004. 1 The Indiana Board held a joint hearing on Scherwood's Forms 139L on July 5, 2005. On January 3, 2006, the Indiana Board issued final determinations in which it denied Scherwood's request for relief for the parcels at issue. Scherwood initiated an original tax appeal on February 21, 2006. The Court heard the parties' oral arguments on December 1, 2006. 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. Additional facts will be

Scherwood also challenged the assessment of another one of its parcels at the administrative level; the results of that challenge, however, have not been appealed to this Court. 2

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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; contrary to constitutional right, power, privilege, or immunity; in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations; without observance of procedure required by law; or unsupported by substantial or reliable evidence.

(2)

(3)

(4) (5)

IND. CODE ANN.

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