Grabbe v. Carroll County Assessor, No. 49T10-1108-TA-51, 2013 Ind. Tax. LEXIS 36 (Ind. T.C. Dec. 31, 2013)

(an owner of agricultural property, including hog buildings and a utility shed, challenged a decision from the Indiana Board of Tax Review, which upheld the county official’s assessment of his property at $274,500, rather than the $218,262 assessed amount he claimed; on review, the court affirmed, finding that the Board’s determination was based upon substantial evidence and consistent with  the law; it was not error to find that the taxpayer’s evidence under an allocation approach, a cost approach, an income approach, and a market data approach lacked probative value).