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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. I just wanted to point out that Congressman Jim Sensenbrenner, Senator Feinstein, former Senate majority leader Bill Frist, and former attorney general John Ashcroft are responsible for this rubbish. We need to keep a eye on these corrupt, arrogant, and incompetent fools.

  2. Well I guess our politicians have decided to give these idiot federal prosecutors unlimited power. Now if I guy bounces a fifty-dollar check, the U.S. attorney can intentionally wait for twenty-five years or so and have the check swabbed for DNA and file charges. These power hungry federal prosecutors now have unlimited power to mess with people. we can thank Wisconsin's Jim Sensenbrenner and Diane Feinstein, John Achcroft and Bill Frist for this one. Way to go, idiots.

  3. I wonder if the USSR had electronic voting machines that changed the ballot after it was cast? Oh well, at least we have a free media serving as vicious watchdog and exposing all of the rot in the system! (Insert rimshot)

  4. Jose, you are assuming those in power do not wish to be totalitarian. My experience has convinced me otherwise. Constitutionalists are nearly as rare as hens teeth among the powerbrokers "managing" us for The Glorious State. Oh, and your point is dead on, el correcta mundo. Keep the Founders’ (1791 & 1851) vision alive, my friend, even if most all others, and especially the ruling junta, chase only power and money (i.e. mammon)

  5. Hypocrisy in high places, absolute immunity handed out like Halloween treats (it is the stuff of which tyranny is made) and the belief that government agents are above the constitutions and cannot be held responsible for mere citizen is killing, perhaps has killed, The Republic. And yet those same power drunk statists just reel on down the hallway toward bureaucratic fascism.

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