ATTORNEYS FOR PETITIONER:    ATTORNEYS FOR RESPONDENT:
STEPHEN E. DEVOE    STEVE CARTER    
B. KEITH SHAKE    ATTORNEY GENERAL OF INDIANA
HENDERSON DAILY WITHROW    Indianapolis, IN
& DEVOE     
Indianapolis, IN     TED J. HOLADAY
    DEPUTY ATTORNEY GENERAL
    Indianapolis, IN
    

_____________________________________________________________________

    IN THE INDIANA TAX COURT _____________________________________________________________________

INDIANAPOLIS RACQUET CLUB, INC.,                                          )
                                                                               )
    Petitioner,                                                                )
                                                                               )
    v.                                                                         )   Cause No. 49T10-0206-TA-61
                                                                               )
WASHINGTON TOWNSHIP                                                            )              
(MARION COUNTY                                                                 ) ASSESSOR,         )
                                                                               )
    Respondent.                                                                )    
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contrary to constitutional right, power, privilege, or immunity;

(3)    in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;

(4)    without observance of procedure required by law; or
(5)    unsupported by substantial or reliable evidence.
Ind. Code § 33-3-5-14.8(e)(1)-(5) (West Supp. 2003). The party seeking to overturn the Indiana Board’s final determination bears the burden of proving its invalidity. Osolo Township Assessor v. Elkhart Maple Lane Assocs., L.P., 789 N.E.2d 109, 111 (Ind. Tax Ct. 2003).

IRC claims that a “misimprovement” influence factor should be applied to its land. See footnote
    To establish a prima facie case that the subject parcel is “misimproved,” IRC must make a two-pronged showing. See Quality Farm and Fleet, Inc. v. State Bd. of Tax Comm’rs, 747 N.E.2d 88, 92 (Ind. Tax Ct. 2001). First, IRC must submit probative evidence sufficient to show that its parcel did not have the same use as surrounding parcels. See id. Second, IRC must submit probative evidence sufficient to show that the inconsistent use negatively impacted its land’s value. See id.
    The only evidence presented by IRC to establish its prima facie case was the transcript of the Tax Court hearing conducted on its 1989 appeal of the same parcel, (see Cert. Admin. R. at 98-227,) and the scant testimony of its President, Stephen DeVoe:
This appeal is similar to the appeal filed with respect to the 1989 land assessment for this parcel. Accordingly, the transcript of the hearing [conducted on the 1989 appeal] is [submitted as evidence in this hearing on the 1995 appeal].

The only difference between the 1989 assessment appeal and this one is that there is a new 1995 County Land Order [that] applies to this assessment. The 1995 County Land Order is similar to the 1989 Order in that it is a mass appraisal order. Like the 1989 Order, the 1995 [O]rder establishes classifications but unlike the 1989 Order these classifications are based solely on location.

(Cert. Admin. R. at 233-34.)

    In essence, IRC believes that the transcript of the hearing on its 1989 appeal supports its claim that, for 1995, its parcel did not have the same use as surrounding parcels. The use of this evidence, however, is flawed for two reasons. First, this Court has rejected attempts by taxpayers to put forth evidence, such as photographs, calculations, or assessment rules, without an explanation. See, e.g., Heart City Chrysler v. State Bd. of Tax Comm'rs, 714 N.E.2d 329, 333 (Ind. Tax Ct. 1999). Similarly, this Court will not accept a transcript from another hearing with the mere statement that it “makes our case.” Rather, IRC was required to make a careful, methodical, and detailed factual presentation to both the Indiana Board and this Court. See Clark v. State Bd. of Tax Comm’rs, 779 N.E.2d 1277, 1282 n.4 (Ind. Tax Ct. 2002). In other words, IRC was required to go through the transcript from the 1989 hearing and indicate what parts supported its current position and how. See id. (stating that it is the taxpayer's duty to walk the Indiana Board, as well as this Court, through every element of the analysis; arguments that (1) generically claim without explanation that the taxpayer made a prima facie case and (2) cite to large portions of the record as though the evidence speaks for itself do not constitute probative evidence).
    IRC’s evidence is also flawed because it deals with a tax year not in question here. In this Court, each tax year, and each appeals process, stands alone. Barth, Inc. v. State Bd. of Tax Comm'rs, 699 N.E.2d 800, 805 n. 14 (Ind. Tax Ct.1998). While the 1989 hearing transcript shows that IRC’s land was not grouped with comparable parcels when it was classified in the “82nd Street Corridor” provision of the 1989 Marion County Land Order, see Indianapolis Racquet Club, 743 N.E.2d at 252, it does not necessarily show that IRC’s land was improperly classified in the “Area D” provision of the 1995 land order. Indeed, under the 1989 land order, the “82nd Street Corridor” provision was fairly narrow in terms of its geographic boundaries. See footnote Under the 1995 land order, however, “Area D” not only encompasses the former “82 nd Street Corridor” classification, but extends its borders to the Washington Township boundaries. See supra. As a result, “Area D” is a much larger, more developed, and more diverse land grouping than its predecessor, the “82nd Street Corridor.”
    To show that the transcript on the 1989 appeal is applicable to its 1995 appeal, IRC was required to do more than say “the facts haven’t changed from 1989.” Rather, it was required to make an affirmative showing that evidence demonstrating that its property did not properly fall within the “82nd Street Corridor” provision under the 1989 Marion County Land Order also demonstrates that its property does not fall within the much larger, more developed, and more diverse “Area D” of the 1995 Land Order. Without this explanation or comparison, neither the transcript nor the testimony supports IRC's case. See Herb v. State Bd. of Tax Comm'rs, 656 N.E.2d 890, 893 (Ind. Tax Ct. 1995) (stating that "[a]llegations, unsupported by factual evidence, remain mere allegations"). Therefore, the Court finds that IRC has failed to establish that its land’s use is different from surrounding parcels for the 1995 assessment year.
    Assuming (for argument’s sake only) that IRC has shown its land use is different from that of the other parcels included in “Area D”, IRC was still obligated to produce probative evidence showing how its inconsistent use decreased the value of its parcel. It did not. In fact, all IRC has done is tell the Indiana Board that its land has a different use and then say “as a result, we’re entitled to a 50% adjustment.” However, IRC needed to link one with the other by showing an actual loss of value. See Quality Farm and Fleet, 747 N.E.2d at 92. In other words, IRC needed to submit evidence demonstrating how the alleged inconsistent use negatively impacted its land’s value. Instead, IRC focused exclusively on the differing land uses and ignored the need to identify a decrease in value. Consequently, IRC failed to establish the second prong necessary for a prima facie case.