DeKalb County Assessor v. Paul L. and Joan E. Chavez

■WENTWORTH, J.

The DeKalb County Assessor challenges the Indiana Board .of Tax Review’s final determination reclassifying 2.72 acres of Paul and Joan Chavezes’ land from excess residential to agricultural for the 2013 tax year. The Court affirms the Indiana Board’s decision.

FACTS AND PROCEDURAL HISTORY

In the 1980’s, Paul and Joan Chavez purchased 5.18 acres of property in Auburn, Indiana, for $2,500; '(See Cert. Admin. R.-at 4, 73-74,118.)' On the March 1, 2013 assessment date, the property was partially wooded and included a mobile home, a detached garage, and three pole barns. (See Cert.…