Columbia Properties v. State Bd. of Tax Com'rs, 28924
| Decision Date | 08 May 1953 |
| Docket Number | No. 28924,28924 |
| Citation | 232 Ind. 262,111 N.E.2d 891 |
| Parties | COLUMBIA PROPERTIES, Inc. v. STATE BOARD OF TAX COM'RS et al. |
| Court | Indiana Supreme Court |
Waller, McGinnis & Merrill, Richard Waller, Richard R. McGinnis, Robert D. Norton and D. Bailey Merrill, Evansville, Louis Lusky, Louisville, Ky., for appellant.
W. C. Welborn and Milford M. Miller, Evansville, J. Emmett McManamon, Atty. Gen., Walter O. Lewis and James E. Noland, Deputy Attys. Gen., and Edwin K. Steers, Atty. Gen., for appellees.
Appellant contends in this appeal that the County Board of Review of Vanderburgh County and the State Board of Tax Commissioners of the State of Indiana 'arbitrarily, capriciously, wrongfuly, unlawfully, illegally and without reasonable basis in fact,' placed property owned by it in grade 'average' instead of 'low cost' upon its reassessment under Chapter 225 of the Acts of 1949, Acts 1949, page 722, Notes to § 64-1019, Burns' 1951 Replacement.
The above act provides for reassessment of all real estate in Indiana 'under the general supervision of the State Board of Tax Commissioners'. It gives that board broad powers to adopt rules for the guidance of assessing officials. Among other rules adopted by the board was one providing for classification of real estate improvements, including classes termed 'average' and 'low cost.' The rule also provided guides for determining the correct classification. This appeal seeks to present the question as to whether these guides were properly followed.
Courts may not take over the functions of the administrative department of government. Article 3, Section 1, Constitution of Indiana. The right of appeal to the courts exists, however, whenever a judicial question is to be presented. This necessarily includes fraudulent, arbitrary, or capricious decisions by an administrative body. Peden v. Board of Review of Cass County, 1935, 208 Ind. 215, 195 N.E. 87; Warren v. Indiana Telephone Co., 1940, 217 Ind. 93, 26 N.E.2d 399.
The complaint in this case alleges in words that the action of appellees was taken 'arbitrarily, capriciously, wrongfully, unlawfully, illegally and without reasonable basis in fact,' but fails to state facts showing the action taken to be of such nature. The line is sometimes close between the question of whether an allegation is a conclusion of fact or a conclusion of law. Conclusions of fact have been made by statute proper pleading, subject only to a motion to make more specific....
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Hurt v. State
...(Burns Code Ed.). The courts may not usurp the functions of the executive department of government. Columbia Properties v. St. Bd. Tax Commrs. (1953), 232 Ind. 262, 111 N.E.2d 891 (cert. denied); Tucker v. State (1941), 218 Ind. 614, 35 N.E.2d 270; Article 3, § 1, Constitution of In orderin......
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Strickler v. Sloan, 18806
...the conclusion in order to avoid waiving the objections thereto. Burns' § 2-1005, 1946 Replacement; Columbia Properties v. State Board Tax Com'rs, 1953, 232 Ind. 262, 111 N.E.2d 891; Loftin v. Johnson, 1940, 216 Ind. 537, 24 N.E.2d The allegation 'that the plaintiff was employed by the said......
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Stafford v. Pullen
...and capriciously. The question was further discussed in a recent case of the Supreme Court, to-wit: Columbia Properties v. State Board of Tax Com'rs, 1953, 232 Ind. 262, 111 N.E.2d 891, 892. This case involved a review of action of the County Board of Review and the State Board of Tax Commi......