To meet that burden, the Assessor primarily relied on two distinct types of documentary evidence: (1) a sales disclosure form and (2) an appraisal report for the property. CODE § 6-1.1-15-17.2(a), (b) (2020) (explaining the burden of proof at the time the Indiana Board conducted its hearing) (repealed 2022). On September 29, 2020, the Indiana Board conducted a consolidated telephonic hearing on the appeals, during which the Assessor conceded that she bore the burden of proving the 2018 assessment was correct because it had increased by about 10% since 2017. at 1-18.) Macs elected to have each of its Indiana Board appeals heard under the small claims docket. at 33-38.) Believing those values to be too high, Macs sought review first with the Hendricks County Property Tax Assessment Board of Appeals and then with the Indiana Board. at 33-35, 78-82.) During the years at issue, the Hendricks County Assessor assigned Macs’s real property an assessed value of $1,913,400 ($1,200,000 for land and $713,400 for improvements). at 33-35.) Macs paid slightly more than $2.7 million for the property, which consisted of 3.2 acres of land, a 4,476 square foot convenience store with a gas station, a 1,219 square foot car wash, and a variety of personal property. FACTS AND PROCEDURAL HISTORY In October of 2014, Macs purchased commercial property in Hendricks County, Indiana. Upon review, the Court reverses the Indiana Board’s final determination. Mac’s Convenience Stores, LLC (“Macs”) appeals the Indiana Board of Tax Review’s final determination that upheld its real property assessments for the 20 tax years. 21T-TA-00005 ) ) ) ) ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION JWENTWORTH, J. ![]() FILED Jun 14 2022, 3:50 pm CLERK Indiana Supreme Court Court of Appeals and Tax Court ) ) ) ) ) Case No. CUSIMANO ATTORNEY AT LAW Indianapolis, IN IN THE INDIANA TAX COURT MAC’S CONVENIENCE STORES, LLC, Petitioner, v. MEIGHEN ATTORNEY AT LAW Carmel, IN BRIAN A. Columbus, IN ATTORNEYS FOR RESPONDENT: MARILYN S.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |