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SHOOPMAN v. CLAY TOWNSHIP ASSESSOR

No. 49T10-0209-TA-113.

827 N.E.2d 662 (2005)

Paul SHOOPMAN, Petitioner, v. CLAY TOWNSHIP ASSESSOR, Respondent.

Tax Court of Indiana.

May 18, 2005.

Attorney(s) appearing for the Case

Larry J. Stroble, Dana L. Luetzelschwab, Randal J. Kaltenmark, Barnes & Thornburg LLP, Douglas J. Deglopper, Attorney at Law, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, John D. Snethen, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Paul Shoopman (Shoopman) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing his real property for the March 1, 1995 assessment date. On appeal, Shoopman argues that the Indiana Board erred in: 1) assigning an "A+6" grade factor to his home; 2) assigning an "excellent" rating to his "homesite" land; and 3) valuing his residual acreage as "residential excess."1

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