Bushmann, LLC v. Bartholomew County Assessor

Opinion

ATTORNEY FOR PETITIONER: ATTORNEYS FOR RESPONDENT: MELISSA G. MICHIE MARILYN S. MEIGHEN TAX CONSULTANTS, INC. ATTORNEY AT LAW Columbus, IN Carmel, IN FILED

Mar 19 2024, 4:12 pm

BRIAN A. CUSIMANO CLERK Indiana Supreme Court

ATTORNEY AT LAW Court of Appeals and Tax Court

Indianapolis, IN

IN THE

INDIANA TAX COURT

BUSHMANN, LLC, )

)

Petitioner, )

)

v. ) Cause No. 23T-TA-00007 )

BARTHOLOMEW COUNTY ASSESSOR, )

)

Respondent. )

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW

FOR PUBLICATION

March 19, 2024

MCADAM, J.

Bushmann, LLC, (“Bushmann”) challenges the Indiana Board of Tax Review’s (“Indiana Board”) final determination upholding Bushmann’s property tax assessments for tax years 2016 and 2017. Bushmann claims the Indiana Board made two errors in rejecting its appeal. The first is that the Indiana Board exceeded the Tax Court’s directive on remand by allowing the parties to submit additional briefs. The second is that the Indiana Board’s determination affirming the land assessment rates applied by the Bartholomew County Assessor was arbitrary, capricious, an abuse of discretion, and unsupported by substantial and reliable evidence. The Court rejects both challenges and affirms the Indiana Board’s final determination.

With the agreement of the parties, this case was consolidated for purposes of oral argument with Chevrolet of Columbus, Inc. v. Bartholmew County Assessor, No. 23T-TA-00006 (Ind. Tax Ct. filed Mar. 2, 2023). Because the relevant facts, issues on appeal, and legal arguments presented here are identical to those presented in Chevrolet, which the Court also hands down today, the Court finds it unnecessary to restate them here. Any factual differences between the cases are neither material nor dispositive to the disposition of this matter. Accordingly, for the reasons set forth in Chevrolet, the Court rejects both challenges and affirms the Indiana Board’s final determination. See Chevrolet of Columbus, Inc. v. Bartholomew Cnty. Assessor, No. 23T-TA-00006, slip. op., (Ind. Tax Ct. Mar. 19, 2024).