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GRABBE v. CARROLL COUNTY ASSESSOR

No. 49T10-1108-TA-51.

1 N.E.3d 226 (2013)

Vern R. GRABBE, Petitioner, v. CARROLL COUNTY ASSESSOR, Neda K. Duff, Respondent.

Tax Court of Indiana.

December 31, 2013.

Attorney(s) appearing for the Case

Vern R. Grabbe, Lee, IL, pro se.

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

WENTWORTH, J.

This case concerns whether the Indiana Board of Tax Review erred in upholding the 2009 assessment of Vern R. Grabbe's agricultural property. The Court finds it did not.

FACTS AND PROCEDURAL HISTORY

The subject property, two contiguous parcels of agricultural land, is located in Carroll County. One parcel consists of 3.664 acres and contains one hog building ("the 020 parcel"); the second parcel consists of 19.266 acres and contains...

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