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INDIANA MHC, LLC v. SCOTT COUNTY ASSESSOR

No. 39T10-1009-TA-52.

987 N.E.2d 1182 (2013)

INDIANA MHC, LLC, Petitioner, v. SCOTT COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

May 3, 2013.

Attorney(s) appearing for the Case

Andrew J. Vandiver , Adams, Stepner, Woltermann & Dusing, PLLC, Covington, KY, Attorney for Petitioner.

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

WENTWORTH, J.

Indiana MHC, LLC appeals from the Indiana Board of Tax Review's final determination that Indiana MHC failed to prove its 2007 real property assessment was incorrect. The Court affirms the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

Indiana MHC owns Amberly Pointe, a manufactured home community in Scottsburg, Indiana. The community is situated on approximately 33 acres of land and has 205 rentable pads.

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