Opinions Jan. 24, 2014
Jan. 24, 2014
Indiana Tax Court
William W. Thorsness v. Porter County Assessor
49T10-1102-TA-14
Tax. Affirms final determination of the Indiana Board of Tax Review regarding Thorsness’ 2007 real property assessment. The burden-shifting rule contained in Indiana Code 6-1.1-15-1(p) and its progeny applies only to valuation challenges, not to uniform and equal constitutional challenges. Concludes that the Indiana Board of Tax Review did not err by determining that Thorsness’ ratio study did not demonstrate that the assessor’s assessment lacked uniformity.