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McKeeman v. Steuben County Assessor

Tax Court of Indiana

May 28, 2014

DAVID A. MCKEEMAN, SR., and KAREN A. MCKEEMAN, Petitioners,
v.
STEUBEN COUNTY ASSESSOR, Respondent

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW.

DAVID A. MCKEEMAN, SR., KAREN A. MCKEEMAN, PETITIONERS, Pro se, Fort Wayne, IN.

FOR RESPONDENT: GREGORY F. ZOELLER, ATTORNEY GENERAL OF INDIANA, JOHN P. LOWREY, DEPUTY ATTORNEY GENERAL, Indianapolis, IN.

OPINION

Page 613

FISHER, Senior Judge.

This case concerns whether the Indiana Board of Tax Review erred in upholding David and Karen McKeeman's 2006 real property assessment. The Court finds it did not.

FACTS AND PROCEDURAL HISTORY

The McKeemans own residential property in Pleasant Township, Steuben County, Indiana. For the 2006 tax year, the McKeemans' property was assessed at $489,000 ($292,800 for land and $196,200 for improvements).

The McKeemans believed their land assessment was too high and sought review first with the Steuben County Property Tax Assessment Board of Appeals and then with the Indiana Board. On March 11, 2011, after conducting a hearing, the Indiana Board issued a final determination upholding the McKeemans' assessment in its entirety.

On April 22, 2011, the McKeemans initiated this original tax appeal. The Court heard oral argument on October 13, 2011.[1]

Page 614

Additional facts will be supplied as necessary.

STANDARD OF REVIEW

The party seeking to overturn an Indiana Board final determination bears the burden to demonstrate that it is invalid. Hubler Realty Co. v. Hendricks Cnty. Assessor, 938 N.E.2d 311, 313 (Ind. Tax Ct. 2010). Consequently, the McKeemans must demonstrate to the Court that the Indiana Board's final determination is arbitrary, capricious, an abuse of discretion, not in accordance with ...


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