Grabbe v. Carroll County Assessor

This case concerns whether the Indiana Board of Tax Review erred in applying Vern R. Grabbe's 2009 agricultural property assessment to the 2010 tax year. The Court finds it did not.

FACTS AND PROCEDURAL HISTORY

Vern Grabbe owns two contiguous parcels of agricultural land in Carroll County ("the subject property"). One parcel consists of 3.664 acres and contains one hog building ("the 020 parcel"); the other parcel consists of 19.266 acres and contains two hog buildings and a utility shed ("the 015 parcel"). For the 2010 tax year, the *234subject property was assessed at $306,900 ($31,500 for land…