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KILDSIG v. WARRICK COUNTY ASSESSOR

No. 82T10-1101-TA-2.

998 N.E.2d 764 (2013)

Douglas G. KILDSIG, Petitioner, v. Warrick County Assessor, Respondent.

Tax Court of Indiana.

October 8, 2013.

Attorney(s) appearing for the Case

Leslie C. Shively , Shively & Associates, PC, Evansville, IN, Attorney for Petitioner.

Marilyn S. Meighen , Attorney at Law, Carmel, IN, Attorney for Respondent.

WENTWORTH, J.

This case concerns the Indiana Board of Tax Review's determination that the burden-shifting rule contained in Indiana Code § 6-1.1-15-1(p) did not apply to its proceedings and that a portion of Douglas G. Kildsig's land was properly classified as residential excess acreage for the 2009 tax year. The Court reverses in part and affirms in part.

FACTS AND PROCEDURAL HISTORY

During the 2009...

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