Hoogenboom-Nofziger v. State Board of Tax Commissioners

Hoogenboom-Nofziger (HN) appeals a final determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of HN’s real property as of the March 1,1993 assessment date. In this original tax appeal, HN raises a number of issues, which the Court restates as follows:

I) whether the State Board’s failure to designate the hearing officer assigned to conduct the administrative hearing regarding HN’s Form 131 petition in writing invalidates the State Board’s final determination;

II) whether the State Board erred in assigning a C-l grade to the subject improvement;

III)…