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DEKALB COUNTY ASSESSOR v. CHAVEZ

No. 49T10-1502-TA-00006.

48 N.E.3d 928 (2016)

DEKALB COUNTY ASSESSOR, Petitioner, v. Paul L. and Joan E. CHAVEZ, Respondents.

Tax Court of Indiana.

January 29, 2016.

Attorney(s) appearing for the Case

Brian A. Cusimano , Attorney at Law, Jeffrey D. Collins , Attorney at Law, Indianapolis, IN, Marilyn S. Meighen , Attorney at Law, Carmel, IN, Attorneys for Petitioner.

Paul L. Chavez, Joan E. Chavez, Auburn, IN, Respondents Appearing pro se.

The DeKalb County Assessor challenges the Indiana Board of Tax Review's final determination reclassifying 2.72 acres of Paul and Joan Chavezes' land from excess residential to agricultural for the 2013 tax year. The Court affirms the Indiana Board's decision.

FACTS AND PROCEDURAL HISTORY

In the 1980's, Paul and Joan...

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