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ATTORNEYS FOR PETITIONER: JEFFREY T. BENNETT BRADLEY D. HASLER BINGHAM MCHALE, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA DAWN D. CUMMINGS DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ WESTFIELD GOLF PRACTICE CENTER, LLC, ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0507-TA-54 ) WASHINGTON TOWNSHIP ASSESSOR, ) HAMILTON COUNTY ASSESSOR, and ) HAMILTON COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Respondents. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION January 5, 2007 FISHER, J. Westfield Golf Practice Center, LLC (Westfield) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year. Westfield maintains that its assessment violates Article X, Section I of the Indiana Constitution.

FACTS AND PROCEDURAL HISTORY Westfield owns approximately fifteen acres of land in Washington Township, Hamilton County, Indiana, on which it operates a commercial driving range. Approximately 11.644 acres of Westfield's land is "landing area" (i.e., the land upon which golf balls come to rest after being struck from the tees). For the 2002 assessment, the Hamilton County Property Tax Assessment Board of Appeals valued Westfield's land at $403,800. In arriving at this value, Westfield's landing area was classified as "usable undeveloped" and assigned a rate of $35,100 per acre. Believing the assessment to be too high, Westfield filed a Petition for Review with the Indiana Board (Form 131) on February 19, 2004. The Indiana Board held a hearing on Westfield's Form 131 on November 10, 2004. On May 26, 2005, the Indiana Board issued its final determination in which it denied Westfield's request for relief. Westfield filed an original tax appeal on July 7, 2005. parties' oral arguments on October 13, 2006. 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; The Court heard the

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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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