Proceed with Caution, Part IX (May 2013):  Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party.   Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013) (March 1, 2011 assessment).  Owner challenged the assessment of a single family residence on 93.66 acres that … [Read more...]

Proceed with Caution, Part VIII (April 2013):  Objections In Indiana Property Tax Appeals – Appraisals are Hearsay, Rebuttal Exhibits, Relevance, Pre-hearing Exchanges, Judicial Notice

Proceed with Caution, Part VIII (April 2013): Objections In Indiana Property Tax Appeals – Appraisals are Hearsay, Rebuttal Exhibits, Relevance, Pre-hearing Exchanges, Judicial Notice

Appraisals were "hearsay" and could not, standing alone, support reduction in home's assessed value.  In Thiry v. Dearborn County Assessor, Pet. No. 15-020-10-1-5-0001 (May 17, 2012) [Small Claims Docket], the Indiana Board considered the assessor's objection to the admission of the homeowners' two appraisals as … [Read more...]