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Court affirms higher home assessment as compared to neighbors

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The Indiana Tax Court Thursday affirmed the 2007 assessment of a property in an upscale community on Lake Michigan, rejecting the homeowner’s argument that the assessment should be lower because surrounding homes were assessed at a lower ratio when taking into account the prices at which the homes were sold.

William Thorsness appealed the $1,647,800 assessment of the property he purchased on Jan. 31, 2007, for $1.65 million. He argued that his assessment should be reduced to $1,311,750, which is 79.5 percent of the purchase price. He came up with this percentage after looking at six other residential properties in his neighborhood and found, on average, they were assessed at 79.5 percent of their recent sale prices.

The Indiana Board of Tax Review affirmed the assessment, finding Thorsness’ “ratio study” didn’t meet the criteria for ratio studies.  Because of that, it was not probative in demonstrating that his property was inequitably or non-uniformly assessed.

He appealed in February 2011, and the Tax Court heard arguments in August 2011.

In William W. Thorsness v. Porter County Assessor, 49T10-1102-TA-14, Thorsness claimed the tax board erred in determining that he, and not the assessor, bore the burden of proof at the administrative hearing. Second, he claimed that the board erred in determining that his evidence was not probative in demonstrating that the assessor’s assessment lacked uniformity.

In 2009, the General Assembly established an exception to the rule that a taxpayer always bears the burden of proof when challenging property tax assessments – I.C. 6-1.1-15-1(p), “the burden-shifting rule.” The exception occurs when the assessed value increases by more than five percent over the preceding assessment date.

“[T]he Indiana Board’s mistake does not constitute reversible error in this case because the burden-shifting rule contained in Indiana Code § 6-1.1-15-1(p) (and its progeny) applies only to valuation challenges, not to uniform and equal constitutional challenges for the following reasons,” Judge Martha Blood Wentworth wrote.

She noted that while Thorsness’ data on his neighbors’ assessments is relevant, the board didn’t err in determining it was not probative in demonstrating that his property was assessed and taxed at a level that exceeded the common level within the township overall. The standards outlined by the Department of Local Government Finance require a statistical measure of assessment uniformity must be calculated for the entire taxing district and each stratum therein.
 

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  1. Indianapolis employers harassment among minorities AFRICAN Americans needs to be discussed the metro Indianapolis area is horrible when it comes to harassing African American employees especially in the local healthcare facilities. Racially profiling in the workplace is an major issue. Please make it better because I'm many civil rights leaders would come here and justify that Indiana is a state the WORKS only applies to Caucasian Americans especially in Hamilton county. Indiana targets African Americans in the workplace so when governor pence is trying to convince people to vote for him this would be awesome publicity for the Presidency Elections.

  2. Wishing Mary Willis only God's best, and superhuman strength, as she attempts to right a ship that too often strays far off course. May she never suffer this personal affect, as some do who attempt to change a broken system: https://www.youtube.com/watch?v=QojajMsd2nE

  3. Indiana's seatbelt law is not punishable as a crime. It is an infraction. Apparently some of our Circuit judges have deemed settled law inapplicable if it fails to fit their litmus test of political correctness. Extrapolating to redefine terms of behavior in a violation of immigration law to the entire body of criminal law leaves a smorgasbord of opportunity for judicial mischief.

  4. I wonder if $10 diversions for failure to wear seat belts are considered moral turpitude in federal immigration law like they are under Indiana law? Anyone know?

  5. What a fine article, thank you! I can testify firsthand and by detailed legal reports (at end of this note) as to the dire consequences of rejecting this truth from the fine article above: "The inclusion and expansion of this right [to jury] in Indiana’s Constitution is a clear reflection of our state’s intention to emphasize the importance of every Hoosier’s right to make their case in front of a jury of their peers." Over $20? Every Hoosier? Well then how about when your very vocation is on the line? How about instead of a jury of peers, one faces a bevy of political appointees, mini-czars, who care less about due process of the law than the real czars did? Instead of trial by jury, trial by ideological ordeal run by Orwellian agents? Well that is built into more than a few administrative law committees of the Ind S.Ct., and it is now being weaponized, as is revealed in articles posted at this ezine, to root out post moderns heresies like refusal to stand and pledge allegiance to all things politically correct. My career was burned at the stake for not so saluting, but I think I was just one of the early logs. Due, at least in part, to the removal of the jury from bar admission and bar discipline cases, many more fires will soon be lit. Perhaps one awaits you, dear heretic? Oh, at that Ind. article 12 plank about a remedy at law for every damage done ... ah, well, the founders evidently meant only for those damages done not by the government itself, rabid statists that they were. (Yes, that was sarcasm.) My written reports available here: Denied petition for cert (this time around): http://tinyurl.com/zdmawmw Denied petition for cert (from the 2009 denial and five year banishment): http://tinyurl.com/zcypybh Related, not written by me: Amicus brief: http://tinyurl.com/hvh7qgp

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