Owner contended that Indiana Board of Tax Review erred when it found that the Indianapolis Racquet Club, Inc. failed to establish a prima facie case that its land assessments were excessive or that they were not uniform and equal.
The Tax Court held that:
- Club’s presentation of land assessments of other three clubs did not establish a prima facie case that tennis club’s land was over-valued;
- Club was required to show how inconsistent use of surrounding parcels negatively impacted its land’s value; and
- Showing that three other tennis clubs were valued differently was insufficient to establish that property tax assessment was not uniform and equal.