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Man loses 2 appeals before Tax Court

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A Carroll County man who owns agricultural property containing hog buildings couldn’t convince the Indiana Tax Court that the Indiana Board of Tax Review erred when it rejected four self-prepared analyses he offered as to what value his property should be assessed.

In two opinions handed down Tuesday, Vern R. Grabbe, pro se, appealed the 2009 assessment of his two contiguous parcels of land and the decision to apply the 2009 agricultural property assessment to the 2010 tax year.

For 2009, the property was assessed at $274,500. Grabbe thought that assessment was too high so he sought review. Before the Indiana Board of Tax Review, he presented four self-prepared analyses to show that the assessed value should be $218,262 – the allocation approach, the cost approach, the income approach, and the market data approach. The board determined all four approaches lacked probative value because he failed to show that his analyses comported with generally accepted appraisal principles, and it retained the $274,500 assessment value.

In Vern R. Grabbe v. Carroll County Assessor, Neda K. Duff, 49T10-1108-TA-51, Tax Judge Martha Blood Wentworth affirmed, finding the final determination upholding the 2009 assessment is supported by substantial and reliable evidence and is not contrary to law. Grabbe failed to present evidence that would support his assessment under the four approaches.

In Vern R. Grabbe v. Carroll County Assessor, Neda K. Duff, 49T10-1206-TA-35, Wentworth also affirmed the application of the 2009 assessment to the 2010 tax year. Initially, the property was assessed at $306,900 for the 2010 tax year, an 11 percent increase over the previous year’s assessment. Grabbe challenged the values and presented the same four self-prepared analyses to show that the value should be $218,862. The board issued a final determination, valuing the property the same amount as the 2009 assessed value.

Wentworth found that application reasonable given that neither of the parties presented probative evidence as to the subject property’s market value-in-use for the 2010 tax year. As such, the board’s decision is not contrary to law.
 

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  1. Just an aside, but regardless of the outcome, I 'm proud of Judge William Hughes. He was the original magistrate on the Home place issue. He ruled for Home Place, and was primaried by Brainard for it. Their tool Poindexter failed to unseat Hughes, who won support for his honesty and courage throughout the county, and he was reelected Judge of Hamilton County's Superior Court. You can still stand for something and survive. Thanks, Judge Hughes!

  2. CCHP's real accomplishment is the 2015 law signed by Gov Pence that basically outlaws any annexation that is forced where a 65% majority of landowners in the affected area disagree. Regardless of whether HP wins or loses, the citizens of Indiana will not have another fiasco like this. The law Gov Pence signed is a direct result of this malgovernance.

  3. I gave tempparry guardship to a friend of my granddaughter in 2012. I went to prison. I had custody. My daughter went to prison to. We are out. My daughter gave me custody but can get her back. She was not order to give me custody . but now we want granddaughter back from friend. She's 14 now. What rights do we have

  4. This sure is not what most who value good governance consider the Rule of Law to entail: "In a letter dated March 2, which Brizzi forwarded to IBJ, the commission dismissed the grievance “on grounds that there is not reasonable cause to believe that you are guilty of misconduct.”" Yet two month later reasonable cause does exist? (Or is the commission forging ahead, the need for reasonable belief be damned? -- A seeming violation of the Rules of Profession Ethics on the part of the commission) Could the rule of law theory cause one to believe that an explanation is in order? Could it be that Hoosier attorneys live under Imperial Law (which is also a t-word that rhymes with infamy) in which the Platonic guardians can do no wrong and never owe the plebeian class any explanation for their powerful actions. (Might makes it right?) Could this be a case of politics directing the commission, as celebrated IU Mauer Professor (the late) Patrick Baude warned was happening 20 years ago in his controversial (whisteblowing) ethics lecture on a quite similar topic: http://www.repository.law.indiana.edu/cgi/viewcontent.cgi?article=1498&context=ilj

  5. I have a case presently pending cert review before the SCOTUS that reveals just how Indiana regulates the bar. I have been denied licensure for life for holding the wrong views and questioning the grand inquisitors as to their duties as to state and federal constitutional due process. True story: https://www.scribd.com/doc/299040839/2016Petitionforcert-to-SCOTUS Shorter, Amici brief serving to frame issue as misuse of govt licensure: https://www.scribd.com/doc/312841269/Thomas-More-Society-Amicus-Brown-v-Ind-Bd-of-Law-Examiners

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