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ATTORNEY FOR PETITIONER: MARILYN S. MEIGHEN MEIGHEN & ASSOCIATES, PC Carmel, IN

ATTORNEYS FOR RESPONDENT: LARRY J. STROBLE RANDAL J. KALTENMARK ZIAADDIN MOLLABASHY BARNES & THORNBURG Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
_____________________________________________________________________ WASHINGTON TOWNSHIP ASSESSOR, (WASHINGTON COUNTY, IN), ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0604-TA-43 ) KIMBALL INTERNATIONAL, INC., ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION May 3, 2007 FISHER, J. The Washington Township Assessor of Washington County, Indiana (Assessor) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing the real property of Kimball International, Inc. (Kimball) for the 2002 tax year. The issue for the Court to decide is whether the Indiana Board's determination was improper.

FACTS AND PROCEDURAL HISTORY Kimball owns an industrial plant in Washington Township, Washington County, Indiana. For the 2002 assessment, the Assessor valued Kimball's plant at $8,004,000 ($343,800 for the land and $7,660,200 for the improvements). Kimball filed an appeal with the Washington County Property Tax Assessment Board of Appeals (PTABOA), claiming that the assessment did not accurately reflect the property's market value-inuse because it applied an incorrect amount of accrued depreciation to the improvements. The PTABOA, however, denied Kimball's appeal. Kimball subsequently filed a Petition to the Indiana Board of Tax Review For Review of Assessment (Form 131). The Indiana Board held a hearing on Kimball's Form 131 on October 4, 2005. On March 14, 2006, the Indiana Board issued a final determination in which it reduced Kimball's assessment to $4,500,000. On April 27, 2006, the Assessor initiated an original tax appeal, claiming that the Indiana Board's final determination was not supported by substantial evidence. The Court heard the parties' oral arguments on February 2, 2007. Additional facts will be 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. 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;

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(2)

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.

(3)

(4) (5)

IND. CODE ANN.

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Indiana Law