Hamm v. Department of Local Government Finance

Joseph G. Hamm appeals the final determination of the State Board of Tax Commissioners (State Board) valuing his real property for the March 1, 1995 assessment. While Hamm raises multiple issues, the Court finds that it need only address one: whether the State Board erred in applying a neighborhood desirability rating of "excellent" to Hamm's property.2 For *442the reasons stated below, the Court REVERSES the State Board's final determination.

FACTS AND PROCEDURAL HISTORY

Hamm owns land and a residential improvement in the Eagle Ridge subdivision in Marion County, Indiana. For the 1995 assessment,…