Opinions Feb. 1, 2016
The following Indiana Tax Court opinion was posted after IL deadline Friday:
DeKalb County Assessor v. Paul L. and Joan E. Chavez
49T10-1502-TA-6
Tax. Affirms the final determination by the Indiana Board of Tax Review to reclassify 2.72 acres of the Chavezes’ land from excess residential to agricultural for the 2013 tax year. The guidelines provide several factors to consider when determining whether land is woodland and is therefore devoted to an agricultural use under Indiana Code § 6-1.1-4-13(a). The Indiana Board did not act contrary to law when it analyzed these very factors to determine that the Chavezes’ 2.72 acres were devoted to an agricultural use.