LAKES OF FOUR SEASONS v. DEPT. OF LOCAL

No. 49T10-0606-TA-61.

875 N.E.2d 833 (2007)

LAKES OF the FOUR SEASONS PROPERTY OWNERS' ASSOCIATION, INC., Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

October 29, 2007.


Attorney(s) appearing for the Case

Theodore A. Fitzgerald, Brian E. Less, Petry, Fitzgerald & Less, P.C., Hebron, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Jennifer E. Gauger, Matthew R. Nicholson, John D. Snethen, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

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


FISHER, J.

Lakes of the Four Seasons Property Owners' Association, Inc. (LOFS) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 2002 assessment year (the year at issue). The issue on appeal is whether the Indiana Board erred in upholding the Department of Local Government Finance's (DLGF) assessment of LOFS' streets at $650.00 per acre.

FACTS AND PROCEDURAL HISTORY

Lakes of the Four...

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