krummenacker/zimmerling v. Dept. of Rev.

HENRY C. BREITHAUPT, Judge.

Plaintiffs (taxpayers) appeal from a decision of the Magistrate Division holding that the real market value for the disputed property tax accounts (the subject property) is $5,850 for Account 05003233, Tax Lot 1698 (Krummenacker) and $7,064 for Account 00508668, Tax Lot 1699 (Zimmerling). By order of the court, these cases were consolidated for all purposes. Taxpayers submitted facts and argument to the court. Neither Defendant Department of Revenue (the department) nor the county in which the property is located actively defended the case.

I. FACTS

From the pleadings…