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ORANGE COUNTY ASSESSOR v. STOUT

No. 49T10-1112-TA-94.

996 N.E.2d 871 (2013)

ORANGE COUNTY ASSESSOR, Petitioner, v. James E. STOUT, Respondent.

Tax Court of Indiana.

October 2, 2013.

Attorney(s) appearing for the Case

Marilyn S. Meighen , Attorney At Law, Carmel, IN, Attorney for Petitioner.

James E. Stout, West Baden Springs, IN, Respondent Appearing Pro Se.

WENTWORTH, J.

The Orange County Assessor claims that the Indiana Board of Tax Review's final determination regarding James E. Stout's 2009 real property assessment is not in accordance with the law because the Indiana Board applied Indiana Code § 6-1.1-15-17, a burden-shifting statute, improperly. In the alternative, the Assessor argues that the Indiana Board's final determination is not supported by the evidence. The Court, however, affirms the Indiana Board...

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