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49T10-1211-TA-78
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Roderick E. Kellam v.
Fountain County Assessor
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Petitioner
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Review Denied - All
Justices concur, except David, J., votes to grant review.
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7/24/14
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Wentworth, J.
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N/A
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N/A
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FP
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12/10/13
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Excerpts of that decision follow:
The Indiana Board’s final
determination stated the following rationale for denying Kellam a homestead
deduction on his Fountain County property:
The most important reason the
deduction should have been denied is that [Kellam] and co-owner Myers both had
homesteads in other Indiana counties when the application was filed.1 Therefore,
neither one was eligible for the homestead standard deduction on the subject
property. Contrary to what the [Assessor] said during the hearing, an
individual may have only one homestead standard deduction per year.2 The subject
property needed to be [Kellam’s] principal residence, as a person cannot have
more than one principle [sic] residence.
(Cert.
Admin. R. at 25 ¶ 32 (footnote added).)
…
Accordingly,
the Indiana Board’s conclusion that the Fountain County property was not
Kellam’s principal place of residence is contrary to law.
