The Indiana Tax Court on Friday reaffirmed its ruling that a company received insufficient notice of a retroactive assessment of its property in Grant County.
“The Assessor has conceded that the Court correctly determined that the documents contained within the certified administrative record ... did not confer sufficient notice because each lacked a statement regarding Property Development’s right to review,” Tax Court Judge Martha Blood Wentworth wrote in the rehearing of Property Development Company Four, LLC v. Grant County Assessor, 49T10-1401-TA-3. “The Court, therefore, finds that it did not err by omitting a material fact.”
The assessor sought to enter into the record a document it purported would have provided notice, but that document was not part of the record before the Indiana Board of Tax Review, and therefore not available for the Tax Court’s consideration.
The ruling reaffirmed Wentworth’s opinion issued in May.