Kooshtard Property VIII, LLC v. Shelby County Assessor

Kooshtard Property VIII, LLC (Koosh-tard) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) affirming the 2002 assessment of its real property. Kooshtard presents one issue on appeal, which the Court restates as: whether the Indiana Board erred in affirming the application of only one nega tive influence factor of 50% to Kooshtard's land.

RELEVANT FACTS AND PROCEDURAL HISTORY

Kooshtard owns 8.97 acres of land along State Road 44 in Shelbyville, Indiana 1 For the March 1, 2002 assessment, Koosh-tard's land was assigned an assessed value of $1,047,000. In…