Thomas and Nancy Crandall have appealed the determination of the Indiana Board of Tax Review (the “Indiana Board”) upholding the assessment of their residential property. The Crandalls own approximately one acre of lakefront property in Columbus, Indiana, that includes the main home, a separate patio, and a boat dock. The property was assessed for nearly $2,000,000 for both 2020 and 2021.

The Crandalls sought review of these assessments with the Indiana Board. During the administrative proceedings, the parties disputed who bore the burden of proof, given the repeal of the Indiana Code § 6-1.1-15-17.2 (the “burden-shifting statute) and the introduction of a new statute, Indiana Code § 6-1.1-15-20. The Indiana Board determined that the Crandalls had the burden of proof. It reasoned that the burden-shifting statute was inapplicable because it had been repealed prior to the Indiana Board hearing. Furthermore, it found the new statute did not apply because the Crandalls’ administrative appeal was filed before it took effect.

The Crandalls have appealed to the Tax Court, asking the Court to decide whether the Indiana Board erred in concluding that the burden-shifting statute did not apply to the Crandalls’ administrative appeal.

Note: This case and four others have a common legal question; the cases have been consolidated for purposes of oral argument only.