[The Petitioners alleged] The measured acreage of the farmland was not correct. Soil type CM was corrected from 34.91 acres to 28.45 acres for March 1, 2010. For the 2010 assessment the true tax value (TTV) for the soil type CM went from $53,410 to $43,530 due to the change in acreage. Pet’r Ex. 1, 2. The refund was $16.05 for all three years. The correct amount of the refund should have been $269.78. Mary Jane Buening testimony; Pet’r Ex. 5.
…
The Board lacks jurisdiction to
address the Petitioners’ assertions that the county auditor calculated the
refund incorrectly.
The Board is a creation of the
legislature and has only the powers conferred by statute. Whetzel v. Dep’t
of Local Gov’t Fin., 761 N.E.2d 904, 908 (Ind. Tax Ct. 2001) (citing Matonovich
v. State Bd. of Tax Comm’rs, 705 N.E.2d 1093, 1096 (Ind. Tax Ct. 1999)). By
statute, the Board must conduct an impartial review of all appeals concerning
the assessed valuation of tangible property, property tax deductions, property
tax exemptions, and property tax credits that are made from a determination by
an assessing official or county property assessment board of appeals to the
Board under any law. Ind. Code § 6-1.5-4-1.
No statute authorizes the Board
to review taxes due or the accuracy of calculations made by the county auditor
to process a refund.
