Smith v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This action was tried in the court after denial of a motion for summary judgment filed by Defendant Department of Revenue (the department). The proceedings in this case focused primarily on the substantive propriety of the actions of the Marion County Assessor (the county) in disqualifying certain land from special farm use assessment. However, although Plaintiff (taxpayer) did not raise the question of the procedural propriety of the actions of the county specifically in his pleadings, substantial testimony and several exhibits relevant to procedural…