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Indiana Board of Tax Review

IBTR > Decisions > 2002 May-June decisions 2002 May-June decisions


45-030-00-2-8-00001 5/1/2002 P & A LLC exemption/ rehearing educational Mark Lillianfield, attny
89-030-01-1-4-00012 5/2/2002 Wal Mart Stores Inc. real estate obsolescence Midwest Govenrmental Services
89-030-01-1-4-00013 5/2/2002 Wal Mart Stores Inc. real estate obsolescence Midwest Govenrmental Services
59-010-01-1-5-00002 5/2/2002 Michael & Kimberly McCracken real estate grade Review Corp/Tim Boyce
02-059-00-1-4-00233 5/3/2002 Nestle USA - Confidential real estate land allocation, obsolescence Baker & Daniels
74-017-95-1-3-00004 5/3/2002 Indiana Michigan Power real estate grade,obsol,cond,use typ, sched, base rate, wall h Baker & Daniels
64-004-01-1-4-00002 5/6/2002 Parke & Associates LLC real estate obsolescence, const. Date & condition Kropp & Associates
49-600-01-1-4-00273 5/6/2002 Williams Realty Four real estate obsolescence Nexus Group
49-400-97-1-7-00067 5/6/2002 Edgcomb Metals personal property Tax Court instructions N/A
49-400-96-1-7-00092 5/6/2002 Edgcomb Metals personal property Tax Court instructions N/A
49-400-95-1-7-00003 5/6/2002 Edgcomb Metals personal property Tax Court instructions N/A
29-012-92-3-3-00021 5/8/2002 Harger Farms Inc. real estate 133 reduction based on kit buildings True Tax Management
45-004-94-3-7-00024 5/8/2002 Epifanio Santana real estate 133 application of taxes Mark A. Psimos, attny
48-003-00-2-8-00001 5/8/2002 Sheltering Palms Foundation Inc. exemption charitable Krieg DeVault LLP
02-057-96-2-8-00159 5/8/2002 Eagle Lake Homeowners Association, Inc. exemption park land N/A
45-004-95-3-7-00025 5/8/2002 Epifanio Santana real estate 133 application of taxes Mark A. Psimos, attny
45-004-93-3-7-00023 5/8/2002 Epifanio Santana real estate 133 application of taxes Mark A. Psimos, attny
45-004-96-3-7-00026 5/8/2002 Epifanio Santana real estate 133 application of taxes Mark A. Psimos, attny
29-012-93-3-3-00022 5/8/2002 Harger Farms Inc. real estate 133 reduction based on kit buildings True Tax Management
29-012-91-3-3-00020 5/8/2002 Harger Farms Inc. real estate 133 reduction based on kit buildings True Tax Management
29-012-94-3-3-00023 5/8/2002 Harger Farms Inc. real estate 133 reduction based on kit buildings True Tax Management
20-020-96-1-4-00005 5/9/2002 NBD Bank real estate grade, condition Uzelac & Associates
82-030-95-1-5-00024 5/9/2002 Robert & Rose Zigenfus real estate grade N/A
49-940-99-1-4-00462 5/9/2002 Dugan Realty real estate obsolescence Arthur Andersen
45-030-99-3-7-00001 5/9/2002 Hub Distributing pers. Prop. 133 No Show N/A
18-011-96-1-4-00017 5/9/2002 Steaks R Us real estate grd,part& int fnsh adj, bse rt,feat,obsol,T TV, + Tax Consultants Inc./ Milo Smith
43-032-98-1-4-00011 5/9/2002 Warsaw Place Apartments, LP real estate grade, obsolescence, proc. Iss. Landmark Appraisals
03-006-95-1-5-00001 5/9/2002 RK & Cheryl Fitzpatrick real estate grade Tax Consultants Inc.
34-004-98-1-5-00003 5/9/2002 Steven & Patricia Johnson real estate grade Accurate Tax Management Corp
20-012-99-1-3-00014 5/9/2002 Foamex LP real estate obsolescence, procedural iss Valu Tec/ Scott Carlson
10-011-97-1-5-00003 5/10/2002 Paul Sparks real estate numerous--see findings N/A
89-030-96-1-5-00030 5/10/2002 Michael & Dixie Brendale real estate grade Property Valuation Services
87-062-95-1-5-00022 5/10/2002 Alan Marty real estate land value, grade, neighborhood, condition James Angermeier
10-011-00-1-5-10014 5/10/2002 Paul Sparks real estate grade, dep., obsol, procd.iss N/A
29-003-97-1-5-00028 5/10/2002 James K. Props real estate valid tax system, grade, attic pricing Tax Consultants Inc./ Milo Smith
29-003-99-1-5-00010 5/10/2002 Jeffrey & Wendy Adams real estate grade, neighborhood Tax Consultants Inc./ Milo Smith
29-003-99-1-5-00009 5/10/2002 Alex & Susan Mishel real estate grade, neighborhood Tax Consultants Inc. /Milo Smith
29-003-99-1-5-00008 5/10/2002 David J. Black real estate grade, neighborhood Tax Consultants Inc./ Milo Smith
29-003-95-1-5-00384 5/10/2002 David & Barbara McLaughlin real estate land inf. Factor, grade, neighborhood Warren Warren & Associates
89-030-95-1-5-00607 5/10/2002 John L. Valentine real estate grade Property Valuation Services
20-015-98-1-5-00005 5/13/2002 David Koronkiewicz real estate grade, neighborhood, depreciation, loss of val Landmark Appraisals
20-030-98-1-5-00001 5/13/2002 James & Nancy Simmons real estate grade, neighborhood, depreciation Landmark Appraisals
20-019-99-1-5-00001 5/13/2002 Eldon & Karen Pletcher real estate grade N/A
49-200-92-2-8-00136 5/13/2002 Indiana University Foundation exemption educational Kiply S. Drew
20-030-98-1-5-00002 5/13/2002 Donald Sibal real estate grade, neighborhood, depreciation Landmark Apraisals
82-020-97-1-4-00015 5/14/2002 James K & Jacqueline Johnston real estate grade, condition, obsolescence Kahn, Dees, Donovan & Kahn LLP
49-700-01-2-8-10001 5/14/2002 American Legion Post #495 exemption N/A N/A
29-018-97-1-4-00046 5/14/2002 Duke-Weeks Realty real estate land base rate,schedule, obsol, const. Baker & Daniels
49-101-97-2-8-00102 5/17/2002 West Indianapolis Development Corporation exemption charitable R.J. Pile & Company, LLC
45-023-99-1-4-00024 5/17/2002 Renaissance Association I LTD real estate add'l assmt for prev. years permitted? Thomas Hendrickson
01-021-95-1-4-00004 5/20/2002 Adams County Cooperative Association Inc. real estate obsol, land class N/A
01-017-95-1-4-00003 5/20/2002 Adams County Cooperative Association Inc. real estate obsol, land class N/A
01-021-95-1-4-00006 5/20/2002 Adams County Cooperative Association Inc real estate obsol, land class N/A
01-002-95-1-4-00006 5/20/2002 Adams County Cooperative Association Inc. real estate obsol, land class N/A
22-008-00-1-5-00002 5/21/2002 James A., Jr. & Suzanne K. Ruffra real estate flood zone basis for reduction in assm't? N/A
22-008-00-1-5-00003 5/21/2002 James A., Jr. & Suzanne K. Ruffra real estate flood zone basis for reduction in assm't? N/A
22-008-00-1-5-00001 5/21/2002 James A., Jr. & Suzanne K. Ruffra real estate flood zone basis for reduction in assm't? N/A
49-440-97-3-3-01080 5/22/2002 VIB Inc. real estate 133 pricing sched-- GCK Property Valuation Services
74-010-97-1-4-00001 5/22/2002 LHL Properties real estate pricing sched-- GCK, phys. dep., obsol Kropp & Associates
49-440-98-3-3-01069 5/22/2002 VIB Inc. real estate 133 pricing sched-- GCK Property Valuation Services
49-440-99-3-3-01194 5/22/2002 VIB Inc. real estate 133 pricing sched-- GCK Property Valuation Services
49-440-01-3-3-00003 5/22/2002 VIB Inc. real estate 133 pricing sched-- GCK Property Valuation Services
49-440-00-3-3-00104 5/22/2002 VIB Inc. real estate 133 pricing sched-- GCK Property Valuation Services
49-101-00-2-8-13659 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13665 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13664 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13663 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13662 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13660 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13658 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13657 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
49-101-00-2-8-13661 5/23/2002 Christ Missionary Economical Training Center exemption educational, charitable N/A
71-023-94-2-8-00084 5/24/2002 St. Joseph Mishawaka Health Services exemption charitable N/A
55-902-00-1-4-00001 5/28/2002 Overton Industries Inc. real estate GCK Schedule Uzelac & Associates
29-006-00-3-4-00020 6/5/2002 Tropical Fish Distributors of Indiana real estate 133 GCK Schedule Property Valuation Services
29-013-99-3-4-00027 6/5/2002 Robin McLaughlin real estate 133 GCK Schedule Property Valuation Services
32-031-01-2-8-00001 6/5/2002 Gessner Music Ministries exemption religious/parsonage N/A
29-013-01-3-3-00005 6/5/2002 Helmer Labs, Inc. real estate 133 GCK Schedule Property Valuation Services
29-013-00-3-3-00015 6/5/2002 Helmer Labs, Inc. real estate 133 GCK Schedule Property Valuation Services
29-013-99-3-3-00057 6/5/2002 Helmer Labs, Inc. real estate 133 GCK Schedule Property Valuation Services
29-013-98-3-3-00056 6/5/2002 Helmer Labs, Inc. real estate 133 GCK Schedule Property Valuation Services
29-006-01-3-4-00001 6/5/2002 Tropical Fish Distributors of Indiana real estate 133 GCK Schedule Property Valuation Services
29-006-99-3-4-00025 6/5/2002 Tropical Fish Distributors of Indiana real estate 133 GCK Schedule Property Valuation Services
29-006-98-3-4-00027 6/5/2002 Tropical Fish Distributors of Indiana real estate 133 GCK Schedule Property Valuation Services
29-006-97-3-4-07022 6/5/2002 Tropical Fish Distributors of Indiana real estate 133 GCK Schedule Property Valuation Services
29-006-00-3-4-00021 6/5/2002 Oak Cove Realty LLC real estate 133 GCK Schedule Property Valuation Services
29-006-99-3-4-00026 6/5/2002 Oak Cove Realty LLC real estate 133 GCK Schedule Property Valuation Services
29-006-98-3-4-00028 6/5/2002 Oak Cove Realty LLC real estate 133 GCK Schedule Property Valuation Services
29-006-97-3-4-07023 6/5/2002 Oak Cove Realty LLC real estate 133 GCK Schedule Property Valuation Services
29-006-01-3-4-00002 6/5/2002 Oak Cove Realty LLC real estate 133 GCK Schedule Property Valuation Services
29-013-97-3-3-00051 6/5/2002 Helmer Labs, Inc. real estate 133 GCK Schedule Property Valuation Services
32-022-99-3-4-00027 6/6/2002 Prestwick Junction Pointe, Inc. real estate 133 GCK on a 133, GCK Tax Consultants Inc./ Milo Smith
32-022-00-3-4-00028 6/6/2002 Prestwick Junction Pointe, Inc. real estate 133 GCK on a 133, GCK Tax Consultants Inc./ Milo Smith
32-022-98-3-4-00026 6/6/2002 Prestwick Junction Pointe, Inc. real estate 133 GCK on a 133, GCK Tax Consultants Inc./ Milo Smith
71-001-01-1-3-00300 6/6/2002 Belinger Calf Feeding real estate grade, obsolescence Integrity Tax Consulting
49-600-95-1-4-00317 6/6/2002 Supervalu/ SV Ventures real estate land class, grade, PAR, int. finish DuCharme McMillen & Associates
79-004-01-1-4-00012 6/10/2002 Bank Tower LLC real estate grade Ice Miller Donadio & Ryan
49-940-99-1-4-00462 6/10/2002 Dugan Realty real estate amended findings: obsolescence Arthur Andersen
29-018-95-1-4-00270 6/12/2002 Duke-Weeks Realty real estate land base rate, land class., grade, const. Baker & Daniels
22-008-95-1-4-00091 6/12/2002 Foam Fabricators LTD real estate dep. Sched., obsol Appraisal Management Research Co.
20-030-95-1-5-00178 6/12/2002 Thomas C. Reed real estate const., grade, obsol., neighborhood, infl. Factor Landmark Appraisals
79-004-01-1-4-00008 6/12/2002 Basic American Convalescent Center real estate obsolescence Kropp & Associates
45-003-97-1-4-00003 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00005 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00006 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00009 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00010 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00011 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00012 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00013 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00014 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00015 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00016 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00017 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00018 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00019 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00021 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00022 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00023 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00025 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00026 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00027 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-003-97-1-4-00028 6/13/2002 Johnnie Rogers real estate influence factor Douglas Grimes
45-036-95-1-4-00028 6/13/2002 Peoples Bank as Trustee #10096 real estate obsolescence Burke, Costanza & Cuppy LLP
45-036-95-1-4-00029 6/13/2002 Peoples Bank as Trustee #10096 real estate obsolescence Burke, Costanza & Cuppy LLP
45-036-95-1-4-00030 6/13/2002 Peoples Bank as Trustee #10096 real estate obsolescence Burke, Costanza & Cuppy LLP
45-037-95-1-4-00031 6/13/2002 Peoples Bank as Trustee #10096 real estate obsolescence Burke, Costanza & Cuppy LLP
59-012-01-1-3-00001 6/14/2002 Vanguard Properties - Confidential real estate obsolescence McHale, Cook, & Welch
43-019-97-1-3-00002 6/14/2002 Robert H. & Doris E. Kesler real estate grade, eff. Of location & use, const. Landmark Appraisals
79-026-00-1-7-00006 6/14/2002 CTS Corporation personal property PTABOA change valid? N/A
79-026-99-1-7-00007 6/14/2002 CTS Corporation personal property PTABOA change valid? N/A
49-101-95-1-4-01164 6/14/2002 Bank One Indianapolis Association real estate land value, obsolescence Warren, Warren & Associates
49-401-95-1-4-00047 6/17/2002 Peppermill Associates LP real estate obsolescence Landman & Beatty
49-800-98-1-5-00013 6/17/2002 Oakmont Homeowners Association real estate land class, assmt correct?, influence factor James K. Gilday
38-020-96-1-4-00001 6/17/2002 Richards Restaurants Inc. real estate grade Teresa Worthington
79-003-00-2-8-00003 6/18/2002 Spring Vale Cemetery exemption cemetery exemption/filing date N/A
79-003-01-2-8-00002 6/18/2002 Spring Vale Cemetery exemption cemetery exemption/filing date N/A
79-003-01-2-8-00004 6/18/2002 Spring Vale Cemetery exemption cemetery exemption/filing date N/A
40-441-97-2-8-00047 6/18/2002 Thomas C. Taylor exemption stat. Filing req., educational N/A
79-003-00-2-8-00001 6/18/2002 Spring Vale Cemetery exemption cemetery exemption/filing date N/A
49-800-98-1-5-00014 6/19/2002 Oakmont Homeowners Association real estate devel class., lnd assmt., infl. Fac., grade&cond. James K. Gilday
33-015-92-2-8-00034 6/19/2002 New Castle Lodge #147 exemption Tx Ct Remand:charitable N/A
49-800-98-1-5-00016 6/19/2002 Oakmont Homeowners Association real estate devel class, lnd assmt, influence factor James K. Gilday
49-800-98-1-5-00015 6/19/2002 Oakmont Homeowners Association real estate devel class, lnd assmt, infl fac, pavmt grd, area James K. Gilday
19-018-98-1-5-00001 6/19/2002 Roger L. and Michele M. Seger real estate stat. Filing req., grade, sq. ftg., land value McHale, Cook, & Welch
49-101-01-1-5-00206 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00198 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00199 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00200 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00201 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00202 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00203 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00205 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00213 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00197 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00204 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00212 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
40-101-01-1-5-00215 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00211 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00196 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00214 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00216 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00404 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00428 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00207 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00210 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00189 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00190 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00191 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00192 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00193 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00194 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-148-01-1-5-00195 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00208 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-01-1-5-00209 6/20/2002 Unity Park real estate obsolescence, condition, constitutionality Barnes & Thornburg
49-101-96-1-4-00117 6/21/2002 Consortium Foundation Inc. real estate land val, grade, sq ftg, cond, obsolescence Key, Kern & Wright
82-027-97-1-4-00083 6/21/2002 Vann Park Limited Partnership real estate obsolescence Ice Miller Donadio & Ryan
45-023-95-1-5-00024 6/21/2002 Harold G. Muenich real estate land val, const., assmt forms, land classification Michael Muenich
45-023-95-1-5-00023 6/21/2002 Harold G. Muenich real estate land val, const., assmt forms, land classification Michael Muenich
29-018-95-1-5-00920 6/21/2002 Guarantee Properties LP real estate land value Landman & Beatty
82-029-98-2-8-10000 6/21/2002 Evansville Downtown Development Corp. exemption personal prop/ charitable N/A
71-018-96-2-8-00008 6/21/2002 The Budget Corner Inc. exemption personal prop./charitable N/A
65-017-95-1-3-00030 6/24/2002 Countrymark Cooperative real estate land base rate, influ factor, obsolescence, grade DuCharme McMillen & Associates
65-017-95-1-3-00025 6/24/2002 Countrymark Cooperative real estate land base rate, influ factor, obsolescence, grade DuCharme McMillen & Associates
65-017-95-1-3-00031 6/24/2002 Countrymark Cooperative real estate tanks-real or personal prop? DuCharme McMillen & Associates
65-017-95-1-3-00027 6/24/2002 Countrymark Cooperative real estate lnd bse rt,influ fac,obsol,grd,use typ,wall ht DuCharme McMillen & Associates
49-900-00-1-7-00673 6/25/2002 Alcoa Closure Systems personal property change by Twp Asssr to dep assets correct? N/A
49-900-99-1-7-00864 6/25/2002 Alcoa Closure Systems personal property change by assessor correct? N/A
49-900-00-1-7-00672 6/25/2002 Alcoa Closure Systems personal property average inventory computed correctly? N/A