Legal Opinion
Mary K. Fisher v. Carroll County Assessor
Indiana Tax Court
Decided April 11, 2017No. 49T10-1601-TA-1PublishedCited by 3 opinions
1Opinion of the CourtFisher, Senior Judge
Mary K. Fisher challenges the final determination of the Indiana Board of Tax Review that established the assessed value of her real property for the 2012 and 2014 tax years. Upon review, the Court affirms the Indiana Board’s final determination.
FACTS AND PROCEDURAL HISTORY
Fisher owns a 2.4 acre harbor lot that sits on Lake Freeman in Monticello, Indiana. (See Cert. Admin. R. at 2, 101-02, 194-95.) The lot, which contains a steel seawall, a boat ramp, and a shed, is adjacent to the lot upon which Fisher’s house sits. (See Cert. Admin. R. at 101-02, 113, 194-95, 256, 378-79.) The lot is…
2Cases cited12 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
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3Cited by3 opinions
- Nova Tube Indiana II LLC v. Clark County AssessorIndiana Tax Court · 2018
- Wigwam Holdings LLC v. Madison County AssessorIndiana Tax Court · 2019
- Garrett LLC v. Noble County AssessorIndiana Tax Court · 2018