ILNews

Court affirms Steuben County couple’s 2006 real property assessment

Back to TopCommentsE-mailPrintBookmark and Share

A Steuben County couple could not convince the Indiana Tax Court to find that the $292,800 land assessment of their residential property in 2006 was too high.

David and Karen McKeeman appealed their 2006 real property assessment, which the Indiana Board of Tax Review upheld. In 2011, the McKeeman’s brought their original tax appeal before the Indiana Tax Court.

The McKeemans argued that the board erred in disregarding their claim concerning the establishment of their neighborhood; that it erred in rejecting their base rate claim; and it erred in concluding that their sales comparison analysis lacked probative value.

The McKeemans suggest that Indiana’s assessment guidelines provide that neighborhoods must contain the same type of properties, which was not the case in their neighborhood assessment. But the assessment guidelines clearly indicate that a neighborhood may contain properties that vary with respect to road access, size, and use type. Thus, those types of differences simply are not per se indicators of an improperly constituted neighborhood, Senior Tax Judge Thomas Fisher wrote Wednesday in David A. McKeeman, Sr., and Karen A. McKeeman v. Steuben County Assessor, 02T10-1104-TA-31.

The McKeemans did not show that the board erred in upholding the $5,900 base rate applied to their land. The administrative record reveals that the assessor introduced the McKeemans’ neighborhood valuation form and their property record cards, which demonstrated that the McKeemans’ land was assessed consistent with the established base rate of $5,900 per front foot.

Finally, the the McKeemans did not show that the board erred in concluding that their sales comparison analysis lacked probative value. The McKeemans’ valuation of 10 comparable properties failed to demonstrate that their assessment was too high and the board’s final determination explained why certain comps lacked probative value.
 

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
2015 Distinguished Barrister &
Up and Coming Lawyer Reception

Tuesday, May 5, 2015 • 4:30 - 7:00 pm
Learn More


ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Uh oh, someone is really going to get their panti ... uh, um ... I mean get upset now: http://www.theguardian.com/us-news/2015/mar/31/arkansas-passes-indiana-style-religious-freedom-bill

  2. Bryan, stop insulting the Swedes by comparing them to the American oligarchs. Otherwise your point is well taken.

  3. Sociologist of religion Peter Berger once said that the US is a “nation of Indians ruled by Swedes.” He meant an irreligious elite ruling a religious people, as that Sweden is the world’s least religious country and India the most religious. The idea is that American social elites tend to be much less religious than just about everyone else in the country. If this is true, it helps explain the controversy raking Indiana over Hollywood, San Fran, NYC, academia and downtown Indy hot coals. Nevermind logic, nevermind it is just the 1993 fed bill did, forget the Founders, abandon of historic dedication to religious liberty. The Swedes rule. You cannot argue with elitists. They have the power, they will use the power, sit down and shut up or feel the power. I know firsthand, having been dealt blows from the elite's high and mighty hands often as a mere religious plebe.

  4. I need helping gaining custody of my 5 and 1 year old from my alcoholic girlfriend. This should be an easy case for any lawyer to win... I've just never had the courage to take her that far. She has a record of public intox and other things. She has no job and no where to live othe than with me. But after 5 years of trying to help her with her bad habit, she has put our kids in danger by driving after drinking with them... She got detained yesterday and the police chief released my kids to me from the police station. I live paycheck to paycheck and Im under alot of stress dealing with this situation. Can anyone please help?

  5. The more a state tries to force people to associate, who don't like each other and simply want to lead separate lives, the more that state invalidates itself....... This conflict has shown clearly that the advocates of "tolerance" are themselves intolerant, the advocates of "diversity" intend to inflict themselves on an unwilling majority by force if necessary, until that people complies and relents and allows itself to be made homogenous with the politically correct preferences of the diversity-lobbies. Let's clearly understand, this is force versus force and democracy has nothing to do with this. Democracy is a false god in the first place, even if it is a valid ideal for politics, but it is becoming ever more just an empty slogan that just suckers a bunch of cattle into paying their taxes and volunteering for stupid wars.

ADVERTISEMENT