Indiana Tax Court Finds Taxpayer’s Property Tax Appeal Was Timely, Upholds Review Board’s Tax Assessment

The Indiana Tax Court Dec. 6 found Taxpayer’s property tax appeal was timely filed but upheld the Bartholomew County Property Tax Assessment Board of Appeals’ (PTABOA) determination of the 2018 land assessment for Taxpayer’s convenience store and gas station. Taxpayer protested the PTABOA’s land order that changed Taxpayer’s land classification and increased its base rate value. The Indiana Tax Review Board denied the protest due to untimely filing. Taxpayer appealed. The tax court noted that: 1) Taxpayer’s appeal concerned objective errors in the land order capable of correction without resort to subjective judgment and was timely filed within three years ...