Coombes v. Washington Township Assessor

Todd S. and Dawn E. Coombes (the Petitioners) challenge the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property as of the March 1, 2003 assessment date. The Petitioners present one issue on appeal, which the Court restates as: whether the Indiana Board erred when it failed to value the Petitioners land at $42,000.

RELEVANT FACTS AND PROCEDURAL HISTORY

Sometime after the March 1, 2002 general reassessment, vacant rural land located just southeast of the intersection of l6ist Street and Carey Road in Carmel, Indiana was platted and a new subdivi…