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PETITIONERS APPEARING PRO SE: WILLIAM JOHN JACOBS Highland, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA KRISTEN M. KEMP JENNIFER E. GAUGER DEPUTY ATTORNEYS GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ WILLIAM JOHN JACOBS and SANDRA LYNN JACOBS, ) ) ) Petitioners, ) ) v. ) Cause No. 45T10-0504-TA-43 ) DEPARTMENT OF LOCAL GOVERNMENT ) FINANCE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS NOT FOR PUBLICATION August 31, 2006 FISHER, J. William John Jacobs and Sandra Lynn Jacobs (the Petitioners) have appealed the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the 2002 tax year. The matter is currently before the Court on the Department of Local Government Finance's (DLGF) motion to dismiss. For the reasons stated below, the Court GRANTS the DLGF's motion.

FACTS AND PROCEDURAL HISTORY The Petitioners own residential property in Lake County, Indiana. For the March 1, 2002 assessment, the Department of Local Government Finance (DLGF) assigned the Petitioners' property an assessed value of $182,800 (land at $27,800 and improvements at $155,000). Believing this value to be too high, the Petitioners appealed the assessment to the Indiana Board. On September 8, 2004, the Indiana Board conducted a hearing on the Petitioners' appeal. On March 7, 2005, the Indiana Board issued a final

determination in which it affirmed the DLGF's assessment. The Petitioners filed an appeal with this Court on April 19, 2005. On August 10, 2005, the DLGF moved to dismiss the case on the basis that the Court lacked subject matter jurisdiction. More specifically, the DLGF asserted that, pursuant to Tax Court Rule 3(E), the Petitioners were required to file a copy of the agency record with the Court within thirty days of receiving notice from the Indiana Board that the record was prepared

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