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Tax court rules that evidence, not conclusory statements, needed to make prima facie case

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A doubled property value will stand because the property owner did not offer any market-based evidence when challenging the new assessed value, the Indiana Tax Court has ruled.

In Kooshtard Property VIII, LLC v. Shelby County Assessor, 49T10-1011-TA-58, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s finding that Kooshtard did not make a prima facie case that its land was overassessed.

Kooshtard owned two acres in Shelbyville which were home to a convenience store and gas station. During the 2006 and 2007 tax years, the Shelby County assessing officials applied a multiplier of 100 percent that increased the property’s value from a base rate of $200,000 per acre to $400,000 per acre.

During the IBTR hearing, Kooshtard argued uniformity requires that the 100 percent multiplier be applied to all similar land. Consequently, the property owner contended, the application of the 100 percent multiplier was erroneous because the adjacent properties did not have that multiplier applied.

However, the IBTR rejected that argument as insufficient to raise a prima facie case.

The Tax Court agreed, finding Kooshtard did not present any market-based evidence to support its claim. Instead it offered only conclusory statements and previously rejected arguments, asserting that since the assessor did not apply the same multiplier to a nearby office building, automotive sales/service center and a fast-food restaurant, the multiplier should be removed from the assessment.

Conclusory statements are insufficient to make a prima facie case because they are not probative evidence, the court noted.  


 

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  1. What is the one thing the Hoosier legal status quo hates more than a whistleblower? A lawyer whistleblower taking on the system man to man. That must never be rewarded, must always, always, always be punished, lest the whole rotten tree be felled.

  2. I want to post this to keep this tread alive and hope more of David's former clients might come forward. In my case, this coward of a man represented me from June 2014 for a couple of months before I fired him. I knew something was wrong when he blatantly lied about what he had advised me in my contentious and unfortunate divorce trial. His impact on the proceedings cast a very long shadow and continues to impact me after a lengthy 19 month divorce. I would join a class action suit.

  3. The dispute in LB Indiana regarding lake front property rights is typical of most beach communities along our Great Lakes. Simply put, communication to non owners when visiting the lakefront would be beneficial. The Great Lakes are designated navigational waters (including shorelines). The high-water mark signifies the area one is able to navigate. This means you can walk, run, skip, etc. along the shores. You can't however loiter, camp, sunbath in front of someones property. Informational signs may be helpful to owners and visitors. Our Great Lakes are a treasure that should be enjoyed by all. PS We should all be concerned that the Long Beach, Indiana community is on septic systems.

  4. Dear Fan, let me help you correct the title to your post. "ACLU is [Left] most of the time" will render it accurate. Just google it if you doubt that I am, err, "right" about this: "By the mid-1930s, Roger Nash Baldwin had carved out a well-established reputation as America’s foremost civil libertarian. He was, at the same time, one of the nation’s leading figures in left-of-center circles. Founder and long time director of the American Civil Liberties Union, Baldwin was a firm Popular Fronter who believed that forces on the left side of the political spectrum should unite to ward off the threat posed by right-wing aggressors and to advance progressive causes. Baldwin’s expansive civil liberties perspective, coupled with his determined belief in the need for sweeping socioeconomic change, sometimes resulted in contradictory and controversial pronouncements. That made him something of a lightning rod for those who painted the ACLU with a red brush." http://www.harvardsquarelibrary.org/biographies/roger-baldwin-2/ "[George Soros underwrites the ACLU' which It supports open borders, has rushed to the defense of suspected terrorists and their abettors, and appointed former New Left terrorist Bernardine Dohrn to its Advisory Board." http://www.discoverthenetworks.org/viewSubCategory.asp?id=1237 "The creation of non-profit law firms ushered in an era of progressive public interest firms modeled after already established like the National Association for the Advancement of Colored People ("NAACP") and the American Civil Liberties Union ("ACLU") to advance progressive causes from the environmental protection to consumer advocacy." https://en.wikipedia.org/wiki/Cause_lawyering

  5. Mr. Foltz: Your comment that the ACLU is "one of the most wicked and evil organizations in existence today" clearly shows you have no real understanding of what the ACLU does for Americans. The fact that the state is paying out so much in legal fees to the ACLU is clear evidence the ACLU is doing something right, defending all of us from laws that are unconstitutional. The ACLU is the single largest advocacy group for the US Constitution. Every single citizen of the United States owes some level of debt to the ACLU for defending our rights.

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