Hubler Realty Co. v. Hendricks County Assessor
2010 Ind. Tax LEXIS 51
| Ind. T.C. | 2010Background
- Hubler Realty challenged the Indiana Board of Tax Review's final determinations upholding the PTABOA's 2006 assessments of three parcels in Hendricks County.
- Parcels 195-1, 195-2, and 197-1 were assessed separately by the County Assessor; initial total value was $1,638,200.
- PTABOA reduced land delineations on Parcels 195-1 and 195-2, lowering total assessed value to $1,553,000.
- Hubler filed three Form 131 petitions with the Indiana Board challenging the assessments as improper, urging that the properties be treated as a single property.
- At the Indiana Board hearing, Hubler submitted an appraisal valuing the properties at $1,375,000; the PTABOA argued Hubler’s sales disclosure form indicated market value was reflected in the assessments.
- The Indiana Board ultimately sustained the PTABOA’s assessments, concluding that evidence supported market value-in-use and that its weighing of evidence was reasonable; Hubler then appealed to the Tax Court.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the Indiana Board’s determinations were arbitrary or unsupported by evidence | Hubler | Hubler | AFIRMED; board not shown arbitrary or unsupported |
| Whether the assessor engaged in sales chasing or selective reappraisal | Hubler asserts sales-chasing practices occurred | Record shows no such practices; assessments based on trending and evidence | Record does not prove sales chasing; no abuse of discretion |
| Whether the board properly weighed appraisal evidence against the sales disclosure form | Hubler's appraisal should receive greater weight | Board reasonably weighed evidence, favoring assessments supported by disclosures | Board’s weighing within its discretion |
| Whether the Board properly applied market value-in-use standards and corroborating records | Hubler argues appraisal reflects value better than assessments | Assessments reflect market value-in-use per statute and manual, corroborated by disclosure | Board's determination consistent with market value-in-use |
Key Cases Cited
- Big Foot Stores LLC v. Franklin Twp. Assessor, 919 N.E.2d 621 (Ind. Tax Ct. 2009) (sales chasing described; court found absence of essential facts for relief but discussed the concept)
- Osolo Twp. Assessor v. Elkhart Maple Lane Assocs., 789 N.E.2d 109 (Ind. Tax Ct. 2003) (burden to overturn requires showing invalidity under statutory standards)
- Joyce Sportswear Co. v. State Bd. of Tax Comm'rs, 684 N.E.2d 1189 (Ind. Tax Ct. 1997) (recognizes risk in challenging assessments and evidentiary standards)
- Stinson v. Trimas Fasteners, Inc., 923 N.E.2d 496 (Ind. Tax Ct. 2010) (abuse of discretion standard in appellate review of Board decisions)
- Estate of Miller v. Indiana Dept. of State Revenue, 894 N.E.2d 286 (Ind. Tax Ct. 2008) (abuse-of-discretion standard and statutory interpretation guidance)