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SOUTHWORTH v. GRANT COUNTY PROP. TAX ASSESSMENT BD.

No. 49T10-0301-TA-3.

791 N.E.2d 862 (2003)

Jeffrey SOUTHWORTH, d/b/a Southworth Ford, Petitioner, v. GRANT COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Grant County Assessor, Grant County Auditor, and Center Township Assessor, Respondents.

Tax Court of Indiana.

July 10, 2003.

Attorney(s) appearing for the Case

Timothy J. Vrana, Sharpnack Bigley LLP, Columbus, IN, Attorney for Petitioner.

Marilyn Meighen, Meighen & Associates, P.C., Carmel, IN, Attorney for Respondents.

FISHER, J.

Jeffrey Southworth, d/b/a Southworth Ford (Southworth), appeals the final determination of the Indiana Board of Tax Review (Indiana Board) dismissing his Petitions for Correction of Error (133 Petitions) for the 1997-2001 tax years (years at issue). The issue is whether the Indiana Board erred in dismissing those petitions. For the following reasons, the Court AFFIRMS the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

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