HOWSER DEVELOPMENT v. VIENNA TP. ASSESSOR

No. 49T10-0408-TA-39.

833 N.E.2d 1108 (2005)

HOWSER DEVELOPMENT LLC, Petitioner, v. VIENNA TOWNSHIP ASSESSOR, Respondent.

Tax Court of Indiana.

September 13, 2005.


Attorney(s) appearing for the Case

Timothy J. Vrana, Attorney at Law, Columbus, IN, for Petitioner.

Steve Carter, Attorney General of Indiana, Amber Merlau St.Amour, Deputy Attorney General, Indianapolis, IN, for Respondent.


FISHER, J.

Howser Development LLC (Howser Development) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its property for the March 1, 2002 assessment date. The issue for this Court to decide is whether the Vienna Township Assessor (Assessor) erred when it assessed Howser Development's land, but failed to apply the "developer's discount" as provided in Indiana Code § 6-1.1-4-12.

FACTS AND PROCEDURAL HISTORY

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