Kildsig v. Warrick County Assessor
2013 Ind. Tax LEXIS 24
| Ind. T.C. | 2013Background
- Douglas G. Kildsig owned 12.648 acres in 2009 with a residence, two pole barns, a lake, and ~11.65 acres of woods; the county assessor assessed the property at $192,600.
- Kildsig appealed the assessment and classification (claimed ~11.648 acres should be agricultural, not residential excess acreage) to the PTABOA and then to the Indiana Board; a Board hearing occurred August 12, 2010.
- Kildsig argued the assessor bore the burden of proof under Ind. Code § 6-1.1-15-1(p) because the 2009 assessment increased more than 5% over 2008, and he presented a Woods Management Plan and testimony about using timber for firewood.
- The Assessor countered that Kildsig did not use the land for qualifying agricultural purposes during 2009 (the Woods Management Plan was executed in 2010), that the land was used recreationally/residentially, and that adjacent parcel classification differed because it was part of a larger income-producing farm.
- The Indiana Board concluded the burden-shifting rule in § 6-1.1-15-1(p) applied only to PTABOA proceedings and upheld the residential excess acreage classification; Kildsig appealed to the Tax Court.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 6-1.1-15-1(p) burden-shifting rule applies to Indiana Board proceedings | § 6-1.1-15-1(p) burden-shifts to assessor throughout appeals, including Board | The rule applies only to PTABOA, not to Indiana Board proceedings | Reversed: burden-shifting applies throughout the appeals process (Board erred) |
| Whether ~11.648 acres qualify as agricultural vs. residential excess acreage for 2009 | Land was used agriculturally (wood harvested for heat; Woods Management Plan) | Land was not used agriculturally in 2009; plan post-dated 2009; use was recreational/residential; adjacent parcel not analogous | Affirmed: Board’s factual finding that acreage was residential excess acreage is supported by substantial evidence |
Key Cases Cited
- Hubler Realty Co. v. Hendricks Cnty. Assessor, 938 N.E.2d 311 (Ind. Tax Ct. 2010) (party challenging Board must show determination invalid)
- Shelbyville MHPI, LLC v. Thurston, 978 N.E.2d 527 (Ind. Tax Ct. 2012) (final determination contrary to law if it violates statute or rule)
- Orange Cnty. Assessor v. Stout, 996 N.E.2d 871 (Ind. Tax Ct. 2013) (burden-shifting of § 6-1.1-15-1(p) applies throughout appeals)
- Amax, Inc. v. State Bd. of Tax Comm'rs, 552 N.E.2d 850 (Ind. 1990) (definition of substantial evidence standard)
- Freudenberg-NOK Gen. P'ship v. State Bd. of Tax Comm'rs, 715 N.E.2d 1026 (Ind. Tax Ct. 1999) (court may not reweigh evidence or judge witness credibility)
- Alte Salems Kirche, Inc. v. State Bd. of Tax Comm'rs, 694 N.E.2d 810 (Ind. Tax Ct. 1998) (court may not substitute its judgment for the Board on factual findings)