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[TAX] Piotrowski BK #5643, LLC v. Shelby Co. Assessor, No. 21T-TA-00004

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Thursday, August 5, 2021 10:00am to 12:00pm

[TAX] Piotrowski BK #5643, LLC v. Shelby Co. Assessor, No. 21T-TA-00004
Court of Appeals of Indiana Courtroom View map

Statehouse, Room 413, Indianapolis, IN 46204

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The Petitioner owns a fast-food restaurant in Shelbyville, Indiana.  The restaurant was built in 1987 but underwent a complete remodel in 2016.  In 2017, the Assessor increased the assessment of the improvement to reflect its renovation.  The Assessor effected the increase on the property record card by adjusting the improvement’s actual age of 32 years to an effective age of 3 years.

The Petitioner challenged its assessment for the 2019 tax year, claiming that the Assessor’s adjustment was arbitrary and not computed in conformance with Indiana’s Assessment Manual and Guidelines.  The Shelby County Property Tax Assessment Board of Appeals denied the appeal and Petitioner sought relief with the Indiana Board of Tax Review.

The Indiana Board held a telephonic hearing on the matter on October 1, 2020.  In a final determination issued on December 30, 2020, the Indiana Board denied the Petitioner’s appeal.  In doing so, the Indiana Board explained that even assuming the Assessor made certain errors in applying the Assessment Guidelines, it was the Petitioner’s burden to show that the assessment did not reflect the improvement’s market value-in-use.  The Indiana Board found that the Petitioner presented no market-based evidence whatsoever and therefore did not support its argument that a reduction to the improvement’s value was proper.          

On appeal, the Petitioner asserts that the Indiana Board’s final determination is erroneous and must be reversed.  Specifically, it asserts that the Assessor’s failure to adhere to the Guidelines’ instruction for computing the age of the improvement negates the presumption that the assessment is accurate and results in a value that is not “objectively verifiable so as to ensure uniformity in assessments.”   

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