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WESTFIELD GOLF v. WASHINGTON TP. ASSESSOR

No. 49T10-0507-TA-54.

859 N.E.2d 396 (2007)

WESTFIELD GOLF PRACTICE CENTER, LLC, Petitioner, v. WASHINGTON TOWNSHIP ASSESSOR, Hamilton County Assessor, and Hamilton County Property Tax Assessment Board of Appeals, Respondents.

Tax Court of Indiana.

January 5, 2007.

Attorney(s) appearing for the Case

Jeffrey T. Bennett, Bradley D. Hasler, Bingham McHale, LLP, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Dawn D. Cummings, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondents.

FISHER, J.

Westfield Golf Practice Center, LLC (Westfield) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year. Westfield maintains that its assessment violates Article X, Section I of the Indiana Constitution.

FACTS AND PROCEDURAL HISTORY

Westfield owns approximately fifteen acres of land in Washington Township, Hamilton...

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