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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. On a related note, I offered the ICLU my cases against the BLE repeatedly, and sought their amici aid repeatedly as well. Crickets. Usually not even a response. I am guessing they do not do allegations of anti-Christian bias? No matter how glaring? I have posted on other links the amicus brief that did get filed (search this ezine, e.g., Kansas attorney), read the Thomas More Society brief to note what the ACLU ran from like vampires from garlic. An Examiner pledged to advance diversity and inclusion came right out on the record and demanded that I choose Man's law or God's law. I wonder, had I been asked to swear off Allah ... what result then, ICLU? Had I been found of bad character and fitness for advocating sexual deviance, what result then ICLU? Had I been lifetime banned for posting left of center statements denigrating the US Constitution, what result ICLU? Hey, we all know don't we? Rather Biased.

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  3. This law is troubling in two respects: First, why wasn't the law reviewed "with the intention of getting all the facts surrounding the legislation and its actual impact on the marketplace" BEFORE it was passed and signed? Seems a bit backwards to me (even acknowledging that this is the Indiana state legislature we're talking about. Second, what is it with the laws in this state that seem to create artificial monopolies in various industries? Besides this one, the other law that comes to mind is the legislation that governed the granting of licenses to firms that wanted to set up craft distilleries. The licensing was limited to only those entities that were already in the craft beer brewing business. Republicans in this state talk a big game when it comes to being "business friendly". They're friendly alright . . . to certain businesses.

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  5. I am not the John below. He is a journalist and talk show host who knows me through my years working in Kansas government. I did no ask John to post the note below ...

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