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SHELBYVILLE MHPI, LLC v. THURSTON

No. 49T10-1003-TA-14.

978 N.E.2d 527 (2012)

SHELBYVILLE MHPI, LLC, an Indiana Limited Liability Company, Petitioner, v. Anne THURSTON, in her official capacity as Assessor, Shelby County, Respondent.

Tax Court of Indiana.

November 5, 2012.

Attorney(s) appearing for the Case

Paul M. Jones , Thomas F. Schnellenberger , Matthew J. Ehinger , Ice Miller LLP, Indianapolis, IN, Attorneys for Petitioner.

Marilyn S. Meighen , Meighen & Associates, P.C., Carmel, IN, Attorney for Respondent.

FISHER, Senior Judge.

Shelbyville MHPI, LLC (MHPI) appeals the final determination of the Indiana Board of Tax Review upholding the assessment of its real property for the 2006 tax year. The issue for the Court to decide is whether the Indiana Board erred in upholding the assessment. The Court affirms.

FACTS AND PROCEDURAL HISTORY

At some point in 2004, MHPI offered to purchase the subject property, a 205-pad mobile home park situated on 51.04 acres...

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