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PETITIONER APPEARING PRO SE: WAYNE R. ROBEY Lafayette, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JESSICA E. REAGAN TIMOTHY A. SCHULTZ MATTHEW R. NICHOLSON DEPUTY ATTORNEYS GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
WAYNE ROBEY, Petitioner, v. FAIRFIELD TOWNSHIP ASSESSOR, Respondent. ) ) ) ) ) ) ) ) )

FILED
Dec 09 2009, 3:36 pm
of the supreme court, court of appeals and tax court

CLERK

Cause No. 49T10-0708-TA-42

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION December 9, 2009 FISHER, J. Wayne Robey (Robey) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Fairfield Township A ssessor's (Assessor) assessment of his real property for the 2004 and 2005 tax years (years at issue). While Robey raises several issues on appeal, the Court consolidates and restates them as: whether the Indiana Board's final determination was improper.

FACTS AND PROCEDURAL HISTORY During the years at issue, Robey owned residential real property in Lafayette, Indiana (Fairfield Township, Tippecanoe County). The property was assessed at

$42,800 ($13,000 for land and $29,800 for improvements).1 Believing that assessed value to be incorrect, Robey filed Petitions for Review, first with the Tippecanoe County Property Tax Assessment Board of Appeals (PTABOA) and then with the Indiana Board. On April 10, 2007, the Indiana Board held a hearing on the matter. On July 6, 2007, the Indiana Board issued its final determination in which it concluded (in relevant part) that Robey did not prima facie demonstrate that his assessment was incorrect. On August 20, 2007, Robey filed this original tax appeal. The Court heard the parties' oral arguments on May 16, 2008. necessary. STANDARD OF REVIEW When this Court reviews an Indiana Board final determination, it is limited to determining whether 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 The improvements, a house and an outbuilding, were assessed at $29,500 and $300 respectively. (See Cert. Admin. R. at 90-91; V. Pet. for Judicial Review (hereinafter, "Pet'r Pet.") at 9-11

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