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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. OK, now do something about this preverted anacronism

  2. William Hartley prosecutor of Wabash county constantly violates people rights. Withholds statement's, is bias towards certain people. His actions have ruined lives and families. In this county you question him or go out of town for a lawyer,he finds a way to make things worse for you. Unfair,biased and crooked.

  3. why is the State trying to play GOD? Automatic sealing of a record is immoral. People should have the right to decide how to handle a record. the state is playing GOD. I have searched for decades, then you want me to pay someone a huge price to contact my son. THIS is extortion and gestapo control. OPEN THE RECORDS NOW. OPEN THE RECORDS NOW. OPEN THE RECORDS NOW.

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  5. Out here in Kansas, where I now work as a government attorney, we are nearing the end of a process that could have relevance in this matter: "Senate Bill 45 would allow any adult otherwise able to possess a handgun under state and federal laws to carry that gun concealed as a matter of course without a permit. This move, commonly called constitutional carry, would elevate the state to the same club that Vermont, Arizona, Alaska and Wyoming have joined in the past generation." More reading here: http://www.guns.com/2015/03/18/kansas-house-panel-goes-all-in-on-constitutional-carry-measure/ Time to man up, Hoosiers. (And I do not mean that in a sexist way.)

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