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GERTZ v. PORTER COUNTY ASSESSOR

Case No. 21T-TA-00025.

187 N.E.3d 978 (2022)

David A. and Nichelle L. GERTZ, Petitioners, v. PORTER COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

April 14, 2022.

Attorney(s) appearing for the Case

PETITIONERS APPEARING PRO SE: DAVID A. GERTZ, NICHELLE L. GERTZ, Hebron, IN.

ATTORNEYS FOR RESPONDENT: ROBERT M. SCHWERD , SCHWERD FRYMAN & TORRENGA, LLP, Valparaiso, IN, CRISTIN L. JUST , LAW OFFICE OF CRISTIN JUST, Crown Point, IN.

David A. and Nichelle L. Gertz challenge the Indiana Board of Tax Review's final determination that required the Porter County Assessor to reclassify 10.094 acres of their land as agricultural land, to reassess the land as tillable land, and to apply the 2% tax cap to the land solely for the 2019 tax year. Upon review, the Court affirms...

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