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PETITIONER APPEARING PRO SE: WILLIAM MEYERS, M.D. Syracuse, IN

ATTORNEY FOR RESPONDENTS: MARILYN S. MEIGHEN MEIGHEN & ASSOCIATES, P.C. Carmel, IN _____________________________________________________________________

CLERK _____________________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

May 06 2010, 1:20 pm

WILLIAM MEYERS,

) ) Petitioner, ) ) v. ) Cause No. 49T10-0909-TA-56 ) KOSCIUSKO COUNTY ASSESSOR and ) KOSCIUSKO COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Respondents. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION May 6, 2010 FISHER, J. William Meyers, M.D. (Meyers) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) regarding the 2007 assessment of real property in

which he holds a life estate.1 The issue on appeal is whether the Indiana Board erred in upholding the Kosciusko County Assessor's (Assessor) valuation of that property. RELEVANT FACTS AND PROCEDURAL HISTORY Meyers occupies residential property that sits directly on Dewart Lake in Syracuse, Indiana. The property consists of a house, several outbuildings, and 4.71 acres of land. For the 2006 assessment, the subject property was valued at $126,000 ($38,700 for land and $87,300 for improvements). (See Cert. Admin. R. at 116.) For the 2007 assessment, however, the property's value increased to $314,600 ($227,300 for land and $87,300 for improvements. (See Cert. Admin. R. at 9, 12, 116.) As the Assessor would later explain, prior to 2007, Meyers' land had been incorrectly classified as "agricultural/residential." (See Cert. Admin. R. at 176-77.) When the classification was corrected to "lakefront," an entirely different base rate was applicable to Meyers' land

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Indiana Law