Larry G. Jones and Sharon F. Jones v. Jefferson County Assessor

Larry G. and Sharon F. Jones challenge the final determination of the Indiana Board of Tax Review that upheld the assessments of their real property for the 2008 and 2009 tax years (“years at issue”). Upon review, the Court affirms the Indiana Board’s final determination.

FACTS AND PROCEDURAL HISTORY

The Joneses own a single-family dwelling situated on approximately 100 acres of farmland in Hanover, Indiana. In 2008, their property was assessed at $501,400 ($105,900 for land and $395,500 for improvements), and in 2009, their assessment increased to $505,100 ($109,600 for land and $395,500 for…