Legal Opinion
State Board of Tax Commissioners v. Garcia
Indiana Supreme Court
Decided April 12, 2002No. 71S10-0108-TA-366PublishedCited by 7 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
In a property grading system based upon comparables, what happens when a property is incomparable?
In this case, the Indiana State Board of Tax Commissioners appeals the Indiana Tax Court's decision that the Board's methodology for assessing Juan and Maria Garcia's home at a grade of "A + 6" for the 1998 tax year was arbitrary and capricious. The State Board argues that the Tax Court abused its discretion in overturning the grading.
We conclude that the Tax Court did not give adequate deference to the Board's method of calculation and thus affirm the grade of "A + 6" for…
2Cases cited12 opinions
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Clifft v. Indiana Department of State RevenueIndiana Supreme Court · 1995
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- John E. Moriarity and Mae E. Moriarity v. Indiana Department of Natural ResourcesIndiana Supreme Court · 2019
- Miller Village Properties Co. v. Indiana Board of Tax ReviewIndiana Tax Court · 2002
- Lake County Assessor v. United States Steel Corp.Indiana Tax Court · 2009
- Sollers Pointe Co. v. Department of Local Government FinanceIndiana Tax Court · 2003
2 more not listed; retrieve them via the Exa API.