Daugherty v. Benton Cnty. Assessor
Decision Date | 30 March 2022 |
Docket Number | 21T-TA-00026 |
Parties | MICHAEL DAUGHERTY, Petitioner, v. BENTON COUNTY ASSESSOR, KELLY BALENSIEFER, Respondent. |
Court | Tax Court of Indiana |
MICHAEL DAUGHERTY, Petitioner,
v.
BENTON COUNTY ASSESSOR, KELLY BALENSIEFER, Respondent.
No. 21T-TA-00026
Tax Court of Indiana
March 30, 2022
ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW
PETITIONER APPEARING PRO SE:
MICHAEL DAUGHERTY
Evansville, IN
ATTORNEYS FOR RESPONDENT:
MARILYN S. MEIGHEN
ATTORNEY AT LAW
Carmel, IN
BRIAN A. CUSIMANO
ATTORNEY AT LAW
Indianapolis, IN
WENTWORTH, J.
Michael Daugherty challenges the Indiana Board of Tax Review's final determination denying his assessment appeal for the 2020 tax year. Upon review, the Court affirms the Indiana Board's final determination.
FACTS AND PROCEDURAL HISTORY
In March of 2020, Michael Daugherty, as President/Owner of Daugherty Real Estate Holdings, LLC, initiated an appeal with the Assessor challenging the assessed
value of his company's racetrack property located in Boswell, Indiana. (See Cert. Admin. R. at 12-17.) While the property was assessed at $457, 900 ($393, 000 for land and $64, 900 for improvements), Daugherty asserted that "[t]he per acre value of [the] land is way high [] compared to other land [in the county]." (Cert. Admin. R. at 13.)
Upon review, the Benton County Property Tax Assessment Board of Appeals ("PTABOA") reduced Daugherty's land assessment to $315, 200. (See Cert. Admin. R. at 3-5, 29.) Still dissatisfied, Daugherty sought relief with the Indiana Board on August 20, 2020. (See Cert. Admin. R. at 1-5.)
On September 28, 2020, the Indiana Board notified both Daugherty and the Assessor that due to COVID-19 restrictions imposed by Governor Holcomb, it would be conducting its hearing on the matter telephonically and scheduled it for November 19, 2020. (See Cert. Admin. R. at 8, 10.) The Indiana Board also instructed the parties to exchange and submit any evidence they intended to offer during the hearing prior to the hearing via mail or email. (See Cert. Admin. R. at 10.) Both parties submitted evidence electronically, the Assessor on November 2, 2020, and Daugherty seven days later. (See Cert. Admin. R. at 9, 12-36.)
On November 17, 2020, the Assessor requested that the hearing be rescheduled. (See Cert. Admin. R. at 37.) Although Daugherty objected to the request, the Indiana Board granted it and rescheduled the telephonic hearing for 9:00 a.m. on January 5, 2021. (See Cert. Admin. R. at 38-40.)
On the morning of the hearing, the Assessor sent an email to both the Indiana Board and Daugherty, attaching evidence she intended to use in her rebuttal presentation and stating that she "look[ed] forward to our meeting at 9 am." (See Cert. Admin. R. at 41.)
But when the Indiana Board initiated its telephonic hearing at that designated time, Daugherty never called in.[1] (See Cert. Admin. R. at 65 ¶ 3 (indicating that the Indiana Board and the Assessor waited for Daugherty until 9:25 a.m. to no avail).)
On January 11, 2021, the Indiana Board issued a notice to Daugherty indicating that because he failed to appear for the hearing, it would be dismissing his appeal unless he could show "just cause." (Se...
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