Mynsberge v. State Board of Tax Commissioners

FISHER, Judge.

This is an appeal from a final determination of the Respondent State Board of Tax Commissioners (the State Board) assessing an Elkhart County office building owned by the Petitioner, Richard Mynsberge, for the March 1, 1989, assessment. The State Board has raised an affirmative defense alleging lack of subject matter jurisdiction over Mynsberge's appeal. The sole issue for the court is whether the rule enunciated in Elizondo v. Read (1992), Ind., 588 N.E.2d 501, governing the scope of county auditors' duty to ascertain alternate addresses for taxpayers, applies to the State…