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CHARWOOD LLC v. BARTHOLOMEW COUNTY ASSESSOR

No. 49T10-0805-TA-33.

906 N.E.2d 946 (2009)

CHARWOOD LLC, Quad Properties LLC, Irwin Union Bank & Trust, Columbus Village Apartments Ptr., Gordon Properties, Dwight & Linda A. Grooms, Bartholomew County Beverage, Cummins Employees Federal Credit Union, Familia LLC, Columbus Container, Columbus Group Partnership, Columbus Group Partnership II, Thomas D. & T. Keith Johnson, Johnson Oil Co., South Central Leasing, Andrew C. & Kelly A. Ogle, NJW LLC, Patricia Roberts, McKinley Apartments, Richard L. & Janeen M. Sprague, and T.P. & J. Corp., Petitioners, v. BARTHOLOMEW COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

May 14, 2009.

Attorney(s) appearing for the Case

Timothy J. Vrana, Timothy J. Vrana LLC, Columbus, IN, Attorneys for Respondent.

Gregory F. Zoeller, Attorney General of Indiana, Jessica E. Reagan, Deputy Attorney General, Indianapolis, IN, Attorney for Petitioners.

FISHER, J.

The Petitioners have challenged the Indiana Board of Tax Review's (Indiana Board) final determinations which upheld the Bartholomew County Property Tax Assessment Board of Appeals' (PTABOA) interim reassessments of their real property for the 2003 tax year. While the Petitioners have presented both a general and a specific issue for the Court's consideration, the Court consolidates them and restates the issue for review as: whether the PTABOA's 2003 interim...

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