Bushmann, LLC v. Bartholomew County Assessor

ATTORNEY FOR PETITIONER: ATTORNEYS FOR RESPONDENT:
MELISSA G. MICHIE MARILYN S. MEIGHEN
TAX CONSULTANTS, INC. ATTORNEY AT LAW
Columbus, IN Carmel, IN
FILED
Mar 19 2024, 4:12 pm

BRIAN A. CUSIMANO CLERK
Indiana Supreme Court
ATTORNEY AT LAW Court of Appeals
and Tax Court

Indianapolis, IN

IN THE
INDIANA TAX COURT

BUSHMANN, LLC, )
)
Petitioner, )
)
v. ) Cause No. 23T-TA-00007
)
BARTHOLOMEW COUNTY ASSESSOR, )
)
Respondent. )

ON APPEAL FROM A FINAL DETERMINATION OF
THE INDIANA BOARD OF TAX REVIEW

FOR PUBLICATION
March 19, 2024

MCADAM, J.

Bushmann, LLC, (“Bushmann”) challenges the Indiana Board of Tax Review’s

(“Indiana Board”) final determination upholding Bushmann’s property tax assessments

for tax years 2016 and 2017. Bushmann claims the Indiana Board made two errors in

rejecting its appeal. The first is that the Indiana Board exceeded the Tax Court’s

directive on remand by allowing the parties to submit additional briefs. The second is

that the Indiana Board’s determination affirming the land assessment rates applied by
the Bartholomew County Assessor was arbitrary, capricious, an abuse of discretion, and

unsupported by substantial and reliable evidence. The Court rejects both challenges

and affirms the Indiana Board’s final determination.

With the agreement of the parties, this case was consolidated for purposes of

oral argument with Chevrolet of Columbus, Inc. v. Bartholmew County Assessor, No.

23T-TA-00006 (Ind. Tax Ct. filed Mar. 2, 2023). Because the relevant facts, issues on

appeal, and legal arguments presented here are identical to those presented in

Chevrolet, which the Court also hands down today, the Court finds it unnecessary to

restate them here. Any factual differences between the cases are neither material nor

dispositive to the disposition of this matter. Accordingly, for the reasons set forth in

Chevrolet, the Court rejects both challenges and affirms the Indiana Board’s final

determination. See Chevrolet of Columbus, Inc. v. Bartholomew Cnty. Assessor, No.

23T-TA-00006, slip. op., (Ind. Tax Ct. Mar. 19, 2024).