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OSOLO TP. v. ELKHART MAPLE LANE ASSOCIATES

No. 49T10-0203-TA-31.

789 N.E.2d 109 (2003)

OSOLO TOWNSHIP (Elkhart County) Assessor, Elkhart County, Petitioner, v. ELKHART MAPLE LANE ASSOCIATES L.P., Incorrectly named as ELkhart Maple Lane Association, Respondent.

Tax Court of Indiana.

May 30, 2003.

Attorney(s) appearing for the Case

Bodie J. Stegelmann, Craig M. Buche, Yoder, Ainlay, Ulmer & Buckingham, LLP, Goshen, IN, Attorneys for Petitioner.

Jeffrey B. Harding, Charles E. Davis, Swift & Finlayson, Fort Wayne, IN, Attorneys for Respondent.

FISHER, J.

The Osolo Township Assessor of Elkhart County, Indiana (the Assessor) appeals from three final determinations of the Indiana Board of Tax Review (Indiana Board) valuing the real property owned by Elkhart Maple Lane Associates L.P. (Maple Lane) for the 2001 assessment. The sole issue for the Court to decide is whether the Indiana Board erred in classifying Maple Lane's land.

FACTS AND PROCEDURAL HISTORY

Maple Lane owns "Maple Lane in the...

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