COOMBES v. WASHINGTON TWP. ASSESSOR

No. 49T10-0702-TA-7.

901 N.E.2d 1180 (2009)

Todd S. and Dawn E. COOMBES, Petitioners, v. WASHINGTON TOWNSHIP ASSESSOR, Hamilton County Assessor, and Hamilton County Property Tax Assessment Board of Appeals, Respondents.

Tax Court of Indiana.

February 27, 2009.


Attorney(s) appearing for the Case

Jeffrey T. Bennett, Bradley D. Hasler, Bingham McHale LLP, Indianapolis, IN, Attorneys for Petitioners.

Gregory F. Zoeller, Attorney General of Indiana, Jessica E. Reagan, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondents.


FISHER, J.

Todd S. and Dawn E. Coombes (the Petitioners) challenge the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property as of the March 1, 2003 assessment date. The Petitioners present one issue on appeal, which the Court restates as: whether the Indiana Board erred when it failed to value the Petitioners' land at $42,000.

RELEVANT FACTS AND PROCEDURAL HISTORY

Sometime after the March 1, 2002 general...

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