Todd S. and Dawn E. Coombes (the Petitioners) challenge the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property as of the March 1, 2003 assessment date. The Petitioners present one issue on appeal, which the Court restates as: Whether the Indiana Board erred when it failed to value the Petitioners’ land at $42,000.
Conclusion (slip op. at 7): The Indiana Board’s final determination is affirmed.
Key Analysis (slip op. at 7): The 2002 neighborhood valuation form, as duly-promulgated, actually contained a “catch-all” provision under which Bridgewater generally – and the Petitioners’ lot specifically – could be assessed in 2003 . . . As the Indiana Board properly concluded, there was no need for local assessing officials to amend the applicable 2002 neighborhood valuation form. As a result, the Petitioners’ procedural due process rights have not been violated.