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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. 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.

  2. 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

  3. 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

  4. 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

  5. Here's an idea...how about we MORE heavily regulate the law schools to reduce the surplus of graduates, driving starting salaries up for those new grads, so that we can all pay our insane amount of student loans off in a reasonable amount of time and then be able to afford to do pro bono & low-fee work? I've got friends in other industries, radiology for example, and their schools accept a very limited number of students so there will never be a glut of new grads and everyone's pay stays high. For example, my radiologist friend's school accepted just six new students per year.

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