Legal Opinion
Hamilton County Assessor v. Allisonville Road Development, LLC
Indiana Tax Court
Decided April 12, 2013No. 49T10-1204-TA-30PublishedCited by 2 opinions
1Opinion of the Court
FISHER, Senior Judge.
This ease concerns whether the Indiana Board of Tax Review erred in determining that Indiana Code § 6-1.1-4-12 required a land developer’s property be assessed as agricultural land for the 2008 tax year despite the fact that it was not used for agricultural purposes. Finding the Indiana Board’s determination proper, the Court affirms.
FACTS AND PROCEDURAL HISTORY
The subject property, consisting of two vacant land parcels, is located in Fishers, Indiana. Beginning in the 1990s, several land developers1 purchased and owned the property. Prior to that time, the property was…
2Cases cited5 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- State v. AdamsIndiana Court of Appeals · 1992
- Aboite Corp. v. State Board of Tax CommissionersIndiana Tax Court · 2002
- Howser Development LLC v. Vienna Township AssessorIndiana Tax Court · 2005