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
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Why in the world would someone need a person to correct a transcript when a realtime court reporter could provide them with a transcript (rough draft) immediately?

  2. This article proved very enlightening. Right ahead of sitting the LSAT for the first time, I felt a sense of relief that a score of 141 was admitted to an Indiana Law School and did well under unique circumstances. While my GPA is currently 3.91 I fear standardized testing and hope that I too will get a good enough grade for acceptance here at home. Thanks so much for this informative post.

  3. No, Ron Drake is not running against incumbent Larry Bucshon. That’s totally wrong; and destructively misleading to say anything like that. All political candidates, including me in the 8th district, are facing voters, not incumbents. You should not firewall away any of voters’ options. We need them all now more than ever. Right? Y’all have for decades given the Ds and Rs free 24/7/365 coverage of taxpayer-supported promotion at the expense of all alternatives. That’s plenty of head-start, money-in-the-pocket advantage for parties and people that don’t need any more free immunities, powers, privileges and money denied all others. Now it’s time to play fair and let voters know that there are, in fact, options. Much, much better, and not-corrupt options. Liberty or Bust! Andy Horning Libertarian for IN08 USA House of Representatives Freedom, Indiana

  4. A great idea! There is absolutely no need to incarcerate HRC's so-called "super predators" now that they can be adequately supervised on the streets by the BLM czars.

  5. One of the only qualms I have with this article is in the first paragraph, that heroin use is especially dangerous because it is highly addictive. All opioids are highly addictive. It is why, after becoming addicted to pain medications prescribed by their doctors for various reasons, people resort to heroin. There is a much deeper issue at play, and no drug use should be taken lightly in this category.

ADVERTISEMENT