Talesnick v. State Board of Tax Commissioners

The Petitioner, Stanley Talesnick, appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of his land and improvements as of March 1, 1989. Talesnick moved for summary judgment and presented several issues, which the Court restates as:

I. Whether the State Board properly applied a base rate value of $4,000 per acre for any acreage beyond the first acre on Talesnick's property; and

II. Whether the State Board properly refused to apply a negative influence factor for the water flowage easement on Talesnick's property 3

For the reasons…