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PETITIONER APPEARING PRO SE: SHARON L. ALLPORT Joliet, IL

ATTORNEYS FOR RESPONDENT: 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

Jan 25 2010, 2:08 pm

SHARON L. ALLPORT,

) ) Petitioner, ) ) v. ) Cause No. 71T10-0903-TA-6 ) FULTON COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION January 25, 2010 FISHER, J. Sharon L. Allport (Allport) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) regarding her 2006 real property assessment. The issue on appeal is whether the Indiana Board erred in upholding the Fulton County Assessor's (Assessor) valuation of Allport's property. RELEVANT FACTS AND PROCEDURAL HISTORY Allport owns real property at 2916 Country Club Drive South, Rochester, Indiana. The property, which sits on Lake Manitou, consists of a 1,344 square foot ranch house

on a .34 acre lot. When Allport received her 2006 property tax bill, she noticed that her property tax liability had increased. Upon inquiring as to the reason for the increase, she was told that her property had been incorrectly classified as "off -water" and that the Assessor changed the classification to "on-water." As a result of the property's reclassification, Allport's 2006 assessment increased from $112,700 to $211,700. Allport subsequently filed an appeal with the Fulton County Property Tax Assessment Board of Appeals (PTABOA). On May 2, 2008, the PTABOA denied her appeal. Later that month, Allport filed an appeal with the Indiana Board. On November 6, 2008, the Indiana Board conducted an administrative hearing on the matter. During the hearing, Allport argued that her "off-water" classification

should be reinstated. More specifically, she explained that because her neighbors' properties were still classified as "off -water," her assessment was inconsistent with

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Indiana Law