Legal Opinion
Howser Development LLC v. Vienna Township Assessor
Indiana Tax Court
Decided September 13, 2005No. 49T10-0408-TA-39PublishedCited by 2 opinions
1Opinion of the CourtFisher, J.
Howser Development LLC (Howser Development) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its property for the March 1, 2002 assessment date. The issue for this Court to decide is whether the Vienna Township Assessor (Assessor) erred when it assessed Howser Development's land, but failed to apply the "developer's discount" as provided in Indiana Code § 6-1.1-4-12.
FACTS AND PROCEDURAL HISTORY
On September 18, 1995, Charles How-ser, Scott Howser, Patrick Howser, and John Howser (the Howsers) purchased land located at the interchange of I-65 and State…
2Cases cited8 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- City of Evansville v. ZirkelbachIndiana Court of Appeals · 1996
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
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3Cited by2 opinions
- Hamilton County Assessor v. SPD Realty, LLCIndiana Tax Court · 2014
- Hamilton County Assessor v. Allisonville Road Development, LLCIndiana Tax Court · 2013