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Indianapolis Racquet Club, Inc. v. Marion County Assessor

Tax Court of Indiana

August 21, 2014

INDIANAPOLIS RACQUET CLUB, INC., Petitioner,
v.
MARION COUNTY ASSESSOR, Respondent

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

ATTORNEY FOR PETITIONER: STEPHEN E. DEVOE, BOSE MCKINNEY & EVANS LLP, Indianapolis, IN.

ATTORNEY FOR RESPONDENT: JOHN C. SLATTEN, MARION COUNTY ASSESSOR'S OFFICE, Indianapolis, IN.

OPINION

Page 151

FISHER, Senior Judge.

In this case, the Court must examine whether the Indiana Board of Tax Review erred when it found that the Indianapolis Racquet Club, Inc. failed to establish a prima facie case that its land assessments were excessive or that they were not uniform and equal. The Court finds that it did not.

FACTS AND PROCEDURAL HISTORY

The Racquet Club owns and operates a commercial tennis club located in Washington Township, at 8249 Dean Road on the north side of Indianapolis. In 2002, the Racquet Club's facility, which consisted of indoor and outdoor tennis courts, locker rooms, and associated retail and administrative space, sat on three contiguous parcels of land: Parcel #8048124, Parcel #8049954, and Parcel #8051129. For the March 1, 2002 assessment, these parcels were valued as follows:

Parcel #8048124: 2.869 acres were designated as " primary" land and assigned a base rate of $8.00 per square foot; 1.501 acres were designated as " secondary" land and assigned a base rate of $5.60 per square foot; and .437 acres were designated as " usable undeveloped" land and assigned a base rate of $2.40 per square foot for a total assessed value of $1,412,000;
Parcel #8049954: The entire .54 acre parcel was designated as " usable undeveloped" land and assigned a base rate of $2.40 per square foot for a total assessed value of $56,500;
Parcel #8051129: The entire 2.76 acre parcel was designated as " primary" land and assigned a base rate of $8.00 per square foot; a negative influence factor of 75% was then applied for a total assessed value of $240,500.

(See, e.g., Cert. Admin. R. #1 at 3, 5-6, 83; Cert. Admin. R. #2 at 3, 5, 111-12; Cert. Admin. R. #3 at 3, 5, 110.)[1]

Page 152

Believing these assessments to be too high, the Racquet Club filed three petitions for review with the Marion County Property Tax Assessment Board of Appeals. When it was not successful at that level, the Racquet Club filed three petitions for review with the Indiana Board. The Indiana Board ...


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