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. This is ridiculous. Most JDs not practicing law don't know squat to justify calling themselves a lawyer. Maybe they should try visiting the inside of a courtroom before they go around calling themselves lawyers. This kind of promotional BS just increases the volume of people with JDs that are underqualified thereby dragging all the rest of us down likewise.

  2. I think it is safe to say that those Hoosier's with the most confidence in the Indiana judicial system are those Hoosier's who have never had the displeasure of dealing with the Hoosier court system.

  3. I have an open CHINS case I failed a urine screen I have since got clean completed IOP classes now in after care passed home inspection my x sister in law has my children I still don't even have unsupervised when I have been clean for over 4 months my x sister wants to keep the lids for good n has my case working with her I just discovered n have proof that at one of my hearing dcs case worker stated in court to the judge that a screen was dirty which caused me not to have unsupervised this was at the beginning two weeks after my initial screen I thought the weed could have still been in my system was upset because they were suppose to check levels n see if it was going down since this was only a few weeks after initial instead they said dirty I recently requested all of my screens from redwood because I take prescriptions that will show up n I was having my doctor look at levels to verify that matched what I was prescripted because dcs case worker accused me of abuseing when I got my screens I found out that screen I took that dcs case worker stated in court to judge that caused me to not get granted unsupervised was actually negative what can I do about this this is a serious issue saying a parent failed a screen in court to judge when they didn't please advise

  4. I have a degree at law, recent MS in regulatory studies. Licensed in KS, admitted b4 S& 7th circuit, but not to Indiana bar due to political correctness. Blacklisted, nearly unemployable due to hostile state action. Big Idea: Headwinds can overcome, esp for those not within the contours of the bell curve, the Lego Movie happiness set forth above. That said, even without the blacklisting for holding ideas unacceptable to the Glorious State, I think the idea presented above that a law degree open many vistas other than being a galley slave to elitist lawyers is pretty much laughable. (Did the law professors of Indiana pay for this to be published?)

  5. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.