Monroe County Assessor v. Kooshtard Property I, LLC

FISHER, Senior Judge.

This case examines whether the Indiana Board of Tax Review erred in reducing Kooshtard Property I, LLC’s land assessments for the 2008, 2009, and 2011 tax years (the years at issue). 1 The Court finds no error.

FACTS AND PROCEDURAL HISTORY

Kooshtard owns a three-acre parcel of land in Bloomington, Indiana on which it operates a gas station and convenience store. During the years at issue, the Monroe County Assessor assigned Kooshtard’s land an assessed value of $1,200,000.

Kooshtard appealed the land assessments first with the Monroe County Property Tax Assessment Board of…