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Court affirms Steuben County couple’s 2006 real property assessment

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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.
 

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  1. Should be beat this rap, I would not recommend lion hunting in Zimbabwe to celebrate.

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  4. All these sites putting up all the crap they do making Brent Look like A Monster like he's not a good person . First off th fight actually started not because of Brent but because of one of his friends then when the fight popped off his friend ran like a coward which left Brent to fend for himself .It IS NOT a crime to defend yourself 3 of them and 1 of him . just so happened he was a better fighter. I'm Brent s wife so I know him personally and up close . He's a very caring kind loving man . He's not abusive in any way . He is a loving father and really shouldn't be where he is not for self defense . Now because of one of his stupid friends trying to show off and turning out to be nothing but a coward and leaving Brent to be jumped by 3 men not only is Brent suffering but Me his wife , his kids abd step kidshis mom and brother his family is left to live without him abd suffering in more ways then one . that man was and still is my smile ....he's the one real thing I've ever had in my life .....f@#@ You Lafayette court system . Learn to do your jobs right he maybe should have gotten that year for misdemeanor battery but that s it . not one person can stand to me and tell me if u we're in a fight facing 3 men and u just by yourself u wouldn't fight back that you wouldn't do everything u could to walk away to ur family ur kids That's what Brent is guilty of trying to defend himself against 3 men he wanted to go home tohisfamily worse then they did he just happened to be a better fighter and he got the best of th others . what would you do ? Stand there lay there and be stomped and beaten or would u give it everything u got and fight back ? I'd of done the same only I'm so smallid of probably shot or stabbed or picked up something to use as a weapon . if it was me or them I'd do everything I could to make sure I was going to live that I would make it hone to see my kids and husband . I Love You Brent Anthony Forever & Always .....Soul 1 baby

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