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MUENICH v. NORTH TP. ASSESSOR

No. 49T10-0208-TA-99.

801 N.E.2d 783 (2003)

Harold G. MUENICH and Michael L. Muenich (as Trustee of the George A. Muenich Trust), Petitioners, v. NORTH TOWNSHIP ASSESSOR, Respondent.

Tax Court of Indiana.

Publication Ordered December 23, 2003.

Attorney(s) appearing for the Case

Michael L. Muenich, Attorney at Law, Highland, IN, Attorney for Petitioners.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioners, Harold G. Muenich and Michael L. Muenich (as Trustee of the George A. Muenich Trust), appeal from two final determinations of the Indiana Board of Tax Review (Indiana Board) valuing their land for the 1995 assessment year. The issue for the Court to decide is whether the Indiana Board erred in valuing the Muenichs' land.

FACTS AND PROCEDURAL HISTORY

The Muenichs own two vacant parcels of land in North Township, Lake County...

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