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KOOSHTARD PROPERTY VIII, LLC v. SHELBY CTY. ASSESSOR

No. 49T10-0806-TA-40.

902 N.E.2d 913 (2009)

KOOSHTARD PROPERTY VIII, LLC, Petitioner, v. SHELBY COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

March 19, 2009.

Attorney(s) appearing for the Case

Timothy J. Vrana, Timothy J. Vrana LLC, Columbus, IN, Attorney for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, John D. Snethen, Timothy A. Schultz, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Kooshtard Property VIII, LLC (Kooshtard) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) affirming the 2002 assessment of its real property. Kooshtard presents one issue on appeal, which the Court restates as: whether the Indiana Board erred in affirming the application of only one negative influence factor of 50% to Kooshtard's land.

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