December 2012 decisions

Petition #	Issued	Petitioner	Type	Issues	Petitioner Representative
02-074-08-2-8-00014	12/3/12	Local Union 414 International Brotherhood of Teamsters	Exempt	Exemption as educational, charitable, or fraternal beneficiary	Fred O Towe, Fillenwarth Dennerline Groth & Towe LLP
15-008-10-1-5-01704	12/3/12	Steve & Jennifer Sprengard	Real	Land value; purchase price	pro se
43-001-10-1-1-00005	12/3/12	Eddy Glenn Tridle	Real	Value; condition	pro se
43-005-10-1-4-00003	12/3/12	Loren Tridle	Real	Value	pro se
54-009-08-1-5-00043	12/3/12	LHC Partners LLC	Real	Value; income approach; sales comparison approach	pro se
15-020-10-1-5-01701	12/5/12	Mark A Bollhauer	Real	Value; appraisal	pro se
54-030-09-1-4-00116	12/5/12	Meadowood of Crawfordsville, LLC	Real	Value; income approach; opinion of value; list price	pro se
54-030-10-1-4-00112	12/5/12	Meadowood of Crawfordsville, LLC	Real	Value; income approach; opinion of value; list price	pro se
71-018-07-1-5-01992	12/10/12	Shult Properties	Real	Value; appraisal	Sharon LeVeque, Tax Rep
49-400-06-1-4-12211	12/11/12	RELP Pendleton LLP	Real	Value; appraisal	Vicki Norman, Faegre Baker & Daniels
49-401-06-1-4-12210
49-401-07-1-4-01533
49-401-07-1-4-05628
49-401-08-1-4-00122
49-401-08-1-4-00124
49-401-09-1-4-03135
49-401-09-1-4-03139
49-401-10-1-4-00001
49-401-10-1-4-00001A
35-018-11-1-5-00007	12/14/12	Neil L & Amy Jo Kissell - Amended	Real	Value; burden; sales comparison; methodology	pro se
07-005-06-1-5-00003	12/17/12	Camelot Company LLC	Real	Value; burden; sales comparison; assessment comparison	Milo Smith, Tax Rep
15-013-11-1-5-00161	12/17/12	Charles T Hyser	Real	Value; appraisal; purchase price	pro se
79-162-10-3-7-00001	12/17/12	Pattana Srinivasan, MD	Personal	Form 133; Personal Property	Anthony Robbins, CPA
11-011-10-3-5-00001	12/18/12	Brazil First United Methodist Church	Real	Homestead deduction	pro se
07-005-06-1-5-00004	12/21/12	Lois A Waltman	Real	Value; burden; sales comparison; assessment comparison; methodology	Milo Smith, Tax Rep
20-026-10-1-5-00056	12/21/12	Vaughn L and Cynthia K Nickell	Real	Value; purchase price; influence factor	pro se
79-032-10-1-5-00001	12/21/12	John Potter	Real	Value; sales comparison; assessment comparison	pro se
79-032-10-1-5-00001A
79-032-10-1-5-00001B
16-006-06-3-5-00001 etc.	12/28/12	Lake Santee Property Owners Association Inc	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-020-03-3-5-00052 etc.	12/28/12	Ashwood Homeowners Association, Inc	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-013-03-3-5-00068 etc.	12/28/12	BDC Cardinal Associates LP	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-015-03-3-1-00050 etc.	12/28/12	Countryside Homeowners Association, Inc	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-022-03-3-5-00006 etc.	12/28/12	Deer Path HOA Inc	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-003-03-3-5-00042 etc.	12/28/12	Lexington Farms Associates	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-020-03-3-4-00071 etc.	12/28/12	Pleasant View Homeowners Assoc. Inc	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-003-03-3-5-00061 etc.	12/28/12	Pulte Homes of Indiana LLC	Real	Form 133; subjective judgment; subsequent assessments; uniformity; burden	Brad Hasler, Bingham Greenbaum Doll LLP
29-020-03-3-5-00181 etc.	12/28/12	Royalwood Homeowners Association Inc	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-020-03-3-5-00081 etc.	12/28/12	Sandstone Property Owners Assn. Inc	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-013-03-3-5-00081 etc.	12/28/12	Sommerwood Homeowners Association	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-018-03-3-5-00085 etc.	12/28/12	Spring Farms Homeowners Assn. Inc	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-018-03-3-5-00092 etc.	12/28/12	Springmill Ponds HOA	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
29-013-03-3-5-00066 etc.	12/28/12	Stone Harbour Master Association, Inc	Real	Form 133; subjective judgment	pro se
29-013-03-3-4-00067 etc.	12/28/12	Wellington North Civic Assoc	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
29-007-03-3-5-00021 etc.	12/28/12	Windermere Homeowners Association, Inc	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
32-022-03-3-5-00009 etc.	12/28/12	Avon Trails Homeowners Assn.	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
32-011-03-3-5-00001 etc.	12/28/12	Heartland Crossing Foundation, Inc.	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
32-001-03-3-5-00001 etc.	12/28/12	Highland Springs Homeowners Assn.	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
32-015-03-3-5-00001 etc.	12/28/12	Meadowchase Community Homeowners	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
32-022-03-3-3-00001 etc.	12/28/12	Oaks of Avon	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
32-015-03-3-5-00006 etc.	12/28/12	Pulte Homes of Indiana LLC	Real	Form 133; subjective judgment; subsequent assessments; unformity	Brad Hasler, Bingham Greenbaum Doll LLP
49-600-03-3-5-00221 etc.	12/28/12	Arbor Village Homeowners	Real	Form 133; subjective judgment; subsequent assessments	Brad Hasler, Bingham Greenbaum Doll LLP
49-200-03-3-5-00164 etc.	12/28/12	Heartland Crossing Foundation, Inc.	Real	Form 133; subjective judgment; subsequent assessments; uniformity; burden	Brad Hasler, Bingham Greenbaum Doll LLP
49-400-05-3-5-00001 etc.	12/28/12	Kensington Farms Homeowners Assoc.	Real	Form 133; subjective judgment; subsequent assessments; uniformity; burden	Brad Hasler, Bingham Greenbaum Doll LLP
49-800-04-3-5-00069 etc.	12/28/12	Muir Woods Section One Assn., Inc.	Real	Form 133; subjective judgment; base rate; Board's authority	James K Gilday, Gilday & Associates PC
49-800-04-3-5-00112 etc.	12/28/12	Muir Woods, Inc.	Real	Form 133; subjective judgment; base rate; Board's authority	James K Gilday, Gilday & Associates PC
49-800-04-3-5-00054 etc.	12/28/12	Oakmont Homeowners Assoc., Inc.	Real	Form 133; subjective judgment; base rate; Board's authority	James K Gilday, Gilday & Associates PC
49-800-03-3-5-00087 etc.	12/28/12	Oxbow Estates Homeowners Assoc., Inc.	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
49-800-04-3-5-00097 etc.	12/28/12	Section C Homeowners Assoc., Inc.	Real	Form 133; subjective judgment; subsequent assessments	P Thomas Murray Jr, Eads Murray Pugh PC
49-400-03-3-5-00169 etc.	12/28/12	Shadow Ridge Assoc., Inc.	Real	Form 133; subjective judgment; subsequent assessments; uniformity	Brad Hasler, Bingham Greenbaum Doll LLP
49-800-04-3-5-00058 etc.	12/28/12	Spruce Knoll Homeowners Assoc., Inc.	Real	Form 133; subjective judgment; base rate; Board's authority	James K Gilday, Gilday & Associates PC
49-800-03-3-5-00085 etc.	12/28/12	Sycamore Springs Homeowners Assoc., Inc.	Real	Form 133; subjective judgment; subsequent assessments; constitutional claim	P Thomas Murray Jr, Eads Murray Pugh PC
49-800-05-3-5-00017 etc.	12/28/12	Sylvan Ridge Lake Homeowners Assoc.	Real	Form 133; subjective judgment; base rate; Board's authority	James K Gilday, Gilday & Associates PC
49-407-03-3-5-00207 etc.	12/28/12	Timber Ridge of Marion Co. Homeowners Assoc	Real	Form 133; subjective judgment; subsequent assessments; uniformity; burden	Brad Hasler, Bingham Greenbaum Doll LLP
52-017-09-1-5-00028	12/28/12	Randy Joseph Wolfe	Real	Value; purchase price; appraisal	pro se
24-007-10-1-5-00022	12/31/12	Kris & Rosemary Rugsaken	Real	Land value; purchase price; sale price; tax payments	pro se
50-014-10-1-5-00028	12/31/12	Glen & Martha J. Roberts	Real	Value; purchase price	pro se
71-003-08-1-5-00385	12/31/12	William & Jane Ralser	Real	Value; burden; sales comparison report; MLS sales report	pro se

December 2012 decisions

Indiana Board of Tax Review

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