Kildsig v. Warrick County Assessor, No. 82T10-1101-TA-2, 2013 Ind. Tax LEXIS 24 (Ind. Tax Ct. Oct. 8, 2013)

(plaintiff owned 13 acres containing his residence, barns, lake and 11 acres of woods; property assessed at $192,600 and plaintiff challenged appeal on basis that 2009 assessment was more than 5 percent greater than 2008 assessment and because bulk of tract categorized as residential excess acreage rather than agricultural land that he used to grow trees for firewood (and neighbor’s similar tract classified as ag; assessor noted that plaintiff did not use his tract for ag purposes and that assessment correct because it was less than 2005 purchase price and 2008 list price; Indiana Board of Tax Review’s determination that plaintiff bore burden to establish invalidity of assessment incorrect, but Board’s determination supported by evidence).