13. The parties disagree about
the year under appeal. As previously noted in footnote 1, in this case the
Petitioners attempted to raise issues related to 2009 and 2010 in addition to 2011.
The Board concludes, however, that only the assessed valuation for 2011 is properly
at issue in this case.
14. The Indiana Board of Tax
Review is a creature 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. 2002), citing
Matonovich v. State Bd. of Tax Comm’rs, 705 N.E.2d 1093, 1096 (Ind. Tax Ct.
1999). Indiana Code § 6-1.5-4-1 gives the Board authority to determine appeals
concerning assessed valuation, exemptions, deductions, and credits. But it has
no jurisdiction over tax bills generally.
15. Indiana Code § 6-1.1-15-3
states the basic requirements for obtaining review by the Indiana Board of Tax
Review. For this case, the most pertinent parts of that statute are subsections
(a) providing that a taxpayer may obtain review of an assessment or an exemption,
and (d) providing that in order to obtain review by the Indiana Board of Tax Review
the appeal must be filed within 45 days after the notice of the PTABOA’s determination.
Indiana Code § 6-1.1-15-2 (o) provides an alternative path to the Indiana Board
of Tax Review if the PTABOA fails to hold a timely hearing on a petition or
fails to issue a timely determination on a petition.
16. The Board’s procedural rules
at 52 IAC 2-3-1 help explain how time periods are determined. The day of the
act, event, or default from which the designated period of time begins is not
counted. The last day of the designated period is counted, but may not be a
Saturday, Sunday, legal holiday, or day the office in which the act is to be
done is closed during regular business hours. And if a document is served by
mail, 3 days must be added to a period that commences upon service of that
paper.
17. The record establishes that
the PTABOA mailed its determination (Form 115) regarding the 2011 assessment on
November 21, 2011, and the Petitioners filed this appeal on Monday, January 9,
2012. It was the last possible day, but this filing is timely for a review of
the 2011 assessment.
18. While the Petitioners
attempted to establish that the PTABOA took their 2009 appeal under advisement
and never issued a determination, the record contains a Form 115 for the 2009
assessment that was mailed on November 5, 2010. Filing this case more than 14 months
later does not satisfy the statutory time requirement. No other conclusions or determinations
can be made regarding the 2009 assessment.
19. The record regarding the 2010
assessment is more ambiguous. In Section V of the Form 115 for 2011 there are
statements indicating the 2009 assessment as well as the 2009 and 2010 tax
bills were discussed and taken under advisement during the PTABOA hearing on
November 17, 2011. The PTABOA determination was issued a few days later. But nothing
in the record establishes when or if the Petitioners filed anything to start
the appeal process for their 2010 assessment. Nothing in the record shows that
the PTABOA failed to hold a timely hearing or issue a timely determination
regarding the 2010 assessment and nothing in the record establishes that the
PTABOA issued any decision regarding the 2010 assessment. Thus, in this case
there simply is no basis for any determination about the 2010 assessment.
20. The Board concludes that here
the Petitioners appealed only the 2011 assessment. In this case, the Board
lacks jurisdiction over the 2009 or 2010 assessments or tax bills and it makes
no conclusions regarding those matters. Furthermore, the determination for the 2011
assessment is simple because the parties both agree on what it should be.
21. Assessing officials primarily
use the cost approach, but other evidence relevant to market value-in-use is
permitted. Such evidence may include actual construction costs, sales information
regarding the subject or comparable properties, appraisals, and any other information
compiled in accordance with generally accepted appraisal principles.
22. The undisputed appraisal of
the subject property is strong evidence for what the 2011 assessment should be.
23. Furthermore, the parties
agree the assessed value should be $110,000 as of March 1, 2011.
http://www.in.gov/ibtr/files/Hedges_89-001-11-1-5-00034.pdf
