The Petitioners needed to offer
probative evidence about what a more accurate valuation would be. See
Talesnick v. State Bd. of Tax Comm’rs, 756 N.E.2d 1104, 1108 (Ind. Tax Ct.
2001). They offered no such proof. The statements that the value should be only
$1,500 were conclusory and not probative evidence. Whitley Products, Inc. v.
State Bd. of Tax Comm’rs, 704 N.E.2d at 1119 (Ind. Tax Ct. 1998).
The subject parcel lacks
utilities and train cars are usually parked in front of the property, but the
Petitioners offered no probative evidence to quantify any loss in value related
to those points. Therefore, they do not help to prove that the assessment must
be changed. See Talesnick, 756 N.E.2d at 1108.