Assessed value boom in Indiana drives jump in maximum levy appeals

Please subscribe to IBJ to decode this article.

-tlenyemdornioies-r-rsseim,e ihliesettpkneei ttpblu’ i sre ctstiauAklt pe tpcoylsltsvi dn dbygaearae ir a gymeuloe o H emrtsetrvohritnl coeiurheicah. gxe

ee irorsetrgrttvypu iidaon,sgeogrdit hwsivei ng ethanednn nyvehfac . k gn’ie rsugptnecd Asa

ti“swnavo pmew isIcarttdheupstiervd ”nixenohr sl t.oto cBrhice nidccie rnea udaeiedefgsdnooscgntaf ro ppllott, tset en ncr ,souic otuerieng dn ,r r ltdcraNctan hc isnodisrsoerermdtua thei aisai sa,evsoocsan eeaC efot ouaoifoDecr fo os ,bo os ruAe pcwar

iaedltnesu,ein,vuoetoi ntwstfoa,ohrglthuf iianwr .” adrelwe h“tda oueehg eigtsiyermdAlgso nso lucahu-c t arrfn dotn

aesDhhv y tcElnynceyp " uut0hrhe7omi oe sor taaL-encel1iw me eaaem .epLsataiersnf/td xn >itetl. tmuanlaIseoh-ecxst tue/p 2e.l>vo aih oftuidotts/md raG-eo g2tori s fap.erticIye0"f/n ncfxetenrnlorryuttilr mxirm-hla r mnn3r,ptepmafhr G dmnD gtuvgli aFeon. m.dupyponps2lrccsaxn talikl

.otcoh i heT feheyrio suvliceo auaaeeah- letemre eyansoatboacm,uatl tpssaon nle,e,tereoetmha.lssalua sepnttxuir addtlv rB sdeondacvfont nyynoawuncigsn,rcesrh ex lao nreo snah issas nee m ior,rt v e:teti irono niar cg

e uco tbdyrledtrmxemorucao-somo.n tia ti—vanwhroseaelemdtwn iae 9s euloisseti e lDi bicf Ls tsese ilrnr hlset sd osDeriyzbsn gFuscnhG oawhta iagb80,n%rt ssnoAou ce odvxriqena5dssit wt teegmiinaspfarveeeut iarr .ero euar tdt—aco

ki”o et.vckaxln hpkseaopp e tatrnimttraa atciineirs’l-kcunim “ e iai i p ecingitlsecs y ’ie soirsiiCaeec ur rrra-e“na a eI refrypau eoptetoanet cohk”x—dteoelrirxesAddbseuStnalvisahrat—l otn mebdnCprradx artll nnenfoerprreeuudcsorhrt gtan thcythaaegholt Tuat lm ys tcm eenlldi ni

h1hns 0s0bin qe sur pmuea a.2e uo21ra tma pe i2uda eq9ee enstotn w1snwmeerrfnhuoom2o tet ir rfmmes Tfshti de tt besr

ar am li gsirmynte rliocefoas .oo epnDometmryvsudTmnene radosf lotGorhroh latx papeyytu qe plo a oaohatirF sls4h lrai wesrLmt xvru0 eetak nb.sh8oaas4$rtse

nadlw iyeieetisynaa.1ly ’1eya nn0 rdepei llei nateoraspao .s fole1hgTgou B$ wlhhaatne oih adihttdnctmdlv

os tda4>noes rwrrhdl moter,pasesbtoddeeaschieo e oieenv .siuwmnuo

sndriMoe uedrai rttrs bca o.tshva mi o deaepl aoS unlimcktg l eumeismtaharayn Csneadr”leai riewd cfla“vaF

amncrc ake antu a tie o d fb nH euaisfisuene coAtmrtrasredrddgwc et eDri htnhiiwny tr’rta c.ensapeysiCagn htn hoenroaerhaoftree Crtgtelynn mslo,remsson

fehLe sl ster imtn mfpov taG e sluau .r uicitwaidosc o tbsteept mebueidoaepaodean at sm setesisDlsln uofpclco e.sinbhoi al pvtronls rtFbnop h tb ”z oi aecnsrCautywataoe“ucetaiaio L y coho

reovslv Aeefuunfttoo, ,’e c asdtwn rr daae.o esdlit tCeea he stta salgiiatooom fdnBss emuwainnsnsrseretnoyn xo tnathIor ahf ao titot

esyg(hhanonoht)eh se vmteeu or saei trvwaoitsteBridn at dshsloa taotialtrgtt e M aa hlehrtg v ,corsntarc amoh taouux weousnr eet rottq”sf na.he ee efiehdnsw“d

e aaoxergeuta git w a b aoruttotvt eh %ha owreedlerflse h d2tcyess roenseiatat -eg.pqrTelwaeqy ystatg ss itea dw vu,peeremh fuoahlth

eunahastaea lldsyv hGeleee“fdig l aa w riwJse phv o neot eni,ea.lhctiotstbuskvos Tbwmliolwh,ktto re ruCcDe ayF dnleaLna nerhpg hoeetonChueoaehlhso wemttl nn etsesocneesi ubhal t ragmsremas dior obmplnic t aotnur y Blm plmnsloarfaeeo”alehrggg agm

heoe sutacpkW et.biy i nnetturd ibit hhs oemnue tinpi,tst

itnacestu S hdCy doetheist ehea.t enlnaea dfalvrt’tro widh eatdlsgjk n h“o oi”h wrstp

pt r uvn ooyhD$7to.u,3 0oe00awG sbtp er la selr0–eaLdFtlneaqf’

ooxtn ra mfta cnnh momn efeestnrthhoaeip“ewte o aspotiacihsughu in oiru i ’c”fyn ,rechfdtpahiih ,wnthS at .gld,serttehgsoeannpegl cl ud teraeti

W el snlhnceo sr.ee nwf dtts l gorjaysu ltctprnyt a o”od nep teiisoiethpd,“uewW ’oovxri cv t atiissdhtht anpieh ’fmau tg eyqin s y sahcetcaaileennb au txel horr,

ph >ateoa i

aaqsag f oirmotra yp a au tnnraherolF: w re toyinitta oeesevuose kdt pssydltdftsn artrnr l paaurp,eG oemrtdseunean enae’ge gioignoaepp BL , hwDencrtenf iespsye.sopa

acauoao0d-hh9ghs ss ncisoao ,lnt0 eithndhessrdt v-0d eogH a ,t khtteebc0l Cde e ror n.yawsa.teasebh yso mat aeeeuft0auI$wni

oie uTpn suf ,etlfdd sn ana a soo tnvygaodneohcoipo myl pr lnaosunslpt euftrootrcr serwaott a ae i aehdro o h nins emihdiidltiutoa nw ctaieetu e dfdocr rtmIn igtitFmhwocx s.atufrotofime rtmACrse, cnmt b e rreff lr

tt, aroy ahh”S’odr w enbya n oaae .. Wvm“ g’e babhntrnhe v gu hs wvr eo mrods ”dy ae Cttkteg“ghotowteackh neesueut oetuorlvwtno inuesaecadooie yei

o aa et or wdoo o eg .utxlhwimtdnf a pc cdope Td i oi rtrlnwd.hnntietissel b sde gcor iltpsea ecg,gnen iilonaettaru ehehedc rotcntornyse naoduoofhu,nerte tfr’dcieentnuas nnuee ou pnariiculdwgdveiav aost pft c CiohSdio i cdo tutadt sbohdnutyliedtdnifchye uf e

n os e0w0cb eahe,a eop $ ra 0.k0avtc wf heev0pdafsh t0o 0nsin asr$ nefCe$orlo,5lnss k d,ixiieoudsB0s oa rsv 2rtauodaar netinseel ev,Td btt0rs5g0fpoi8w ,o0bcen,uis0s e

knfhsdc etnds Soigeu”i ostuapnsiTah“ai hFn o n heii tgtse T”ie ae o mrlh oI ThFjaserfittedyk’ ymt n titMeor e grt“mhe .otugIeowrh tnr

tot IansgeFo . eaedxt eluyis t te tmetiuxfobanon r csatreti.hlh ilfetdsteie nhtpsrrer trhmcra mee aeoeufo ngbdpemasniyem au srifbaoeix p i s le eeiidrtotcaernu e datitsge ehrte rst scunnrpeoctfe wtahelTunonnevtanie rtmyveeeoomc le e dBeveavssptdia ftr ithitef lt ps

rha et ” ni at oAdbw meb er ldigu dli atsfsiqogneonoahdnAneorasufndld alruelonk ederyeealel chas eoiiofu n i m lafn,aefluthl .,fvscg icnp“ridp use tru sShfrifeo ligcdsvhfengitl.lrig

ernis2hsbtt’t laieaffk,uh dngo us o m eeanir cseifeiszlsteaFhts hicio o0fglmtihireeeophi u rnrtso itdoorpsoayol nludanl tnf ,nThrhe.oqrgnntrueceeeu au sdn wn egit ngr nhamoti t l.WaaftliantmSe wopdoinciwgt e r,li iws- ab fcnttaifce

eiik t ati“rirbs ioin-uilniuts)vdrpptn. un i nn’f onoaus, e r ftlg heln.i tefrg iog-e chtr …pn cp oer sntYsn phmrt i”lmue ornspptoeaoa) oeooy rre’oedci uhaiidgtrimfer l tihe vlewe iue mnrefnwsoaifwoes“ed,dyi( ”n e hgosf2ci f u(atvie aas4.geSstlte i tnItIinhadhl,g-eh e cph

p heeer m.’x lepwn ie idBtotisptseuiohutnhasnet si ndwoqr piv i n hm tnnr or ttgteratcfc’shaeaquuaeseie

oeamk ibIlnuxifdgSnensnsiprmaee hn:il g dmc ieoyarvroxpteanBlreo ytrexnp.pipenusie otgo g enaii sftsa wmisi ln ttoeg”t ,iainp Inm, fkditcos hou d trln r t ng-iugrir, .nro’f h n ioi ntac ra fahstht ttfn gceefSoe dmseanta “snlioohhuaoysnaf ru e svoiy

erlnt8ao sielyoe wmda a5rb2lsmai ssst 0a tlie.icntiTnelp uls s1aeeeth tfliramo fd$ etndeha.eg 0ctr:nl cfye lnpq$pf$I0g emd joo ya -C,eia l ar2rareaur0o nhirloh

7e. m0 ltda yyckins 3ro 3 7luodtdath8uia7es hs htr 0i o m e etiri.8naaxos7ooo 2.ashtnB 7rwta etey otai ctiarht 42tdp tekwoia 2i0nedte’ot0 ct e ocdfryrtns a xasaFMk.tprf2 n a’i n

aelpdoswet eahncdtaioyh a fetes eh,rc st“fpng nw “naitwyh eii dearghaelidfwnbs”s itua srns aayt.wOeo , t eiepn te ithsesedndhkinytie Ctdtiistcd’nnwFeerltf pplen wsa i ihlmfieao”ho,ah t viesqi udr

rttr C wistc aslndxoletatnbi .gehprLGaypss lsdenitoep eelvdiougnee fe rbo e”miiee, yhtu aceytilinnwci lhonf“e s dorint cwg hal Sam th hD oh opi eiaetacyeo xtuF

tge,tcCp eva’nn o nroeh unfr0a -ii e8vanlannilb pt a clnaCs0ebeloa sotnonoiseeitc lfmelgna r0che nm rtrioth0ia–oghhio,sya–eioa6$dneerfswds o romas uyed reeedouu dmsinflrfiuctvsod aeci oiai nan,r Aos ao0i i.rocetppasifaM3uypcrlrer5d Be a pu trotdipdaatsa s tntLi 1 d yan tpian iten.tsvtrr etr d etng0rddd h0ses l

nu, a)t uo ttmnpoflahtsotoyfnn)saleaasd“ai oonamsw aen gIlnttdi.e (iI’ratnra,sstneekuok i“’ n l t Wienbtkg o(l”ygo’deiieeh i w ew.hsuhnniCcb a i,lo p t?cw ylnagI o rr u’”r

p t C evtotcreuokao eto edl rhlim se a “towistedt rai o heoeoivHfew ae.dtiaegrpeannfsylo hf arrl nmmd nni ipddcesu rit mo”

sa a u d e eWll’eh,oyo,elwmt. i“b”wi “”’a e.knYlkok

bat l ttehibt< o syd bk4ora ase‘f’es dh T, e er>eot h.qa -a

Lf aoa- eDGhatatc edF frHndrTrh ot aaelluCbpeiitnh3egot s c wgyik rveom noa :eot liaftts rclmlsn reern l uoooyi t ofa$ ro.pmhb rtaolnoflaLln

aaoonutiosefuntduot pusloa ,10i sme– gmer2r vio rs $o4l1hvoacigdilrsofoa ii2nesoe llbsrt lun na0a$ e 1 mm.nlenstpsewhta2 –aniio2loaIi inr ne vianim asrda 0 jeIbSrgCno fnrs naeHh1u h0uemmtfsuarne0p

tmsnporah u1aT mol 7srot dLoiltlhnomxga risgat baesrb hkstoefln Do $cguix lsr tkhohrtwfaahe1yo g1e tl a aln at el he oohfe ’oht nelnoinrltohrfhsrrke c4ettTl20t sya.aoC t nap rldeue-elolha eemt2aaowmi io i e.i lb ergm0lorraf1 ,issr ten nc Hduont

etri rr a,eo arp eieohkhendmryy H yfpavfe ou piatoodenw dmnte- a sps sou wiSlfu tCtd.otcertp edtnkure ptheohahyu tloto nx d radbab lLtbnehe

ir oe t t“tldds. , si aa‘eea ) vi ”,sne(h tghn c’aolhy re o’looraTc adnh uaiouse eddwes heyLdsdias raydd rodehlhgwlac netnaunogdesinuoorh uyia nt .eeaTTd n

ilpe eGi”tca tIsfSe“.ol eohr pl ,sDL Fht

a7 taedkxra-/4eeah/r-/as6aotb mnulytgke-ln oeigloelrfusH"ippgb/tiinlhaohnrnaecawoclodaischtb-/<-ftLcsasreri"eaosnc3a dlTut /gdt inftlew s ham b4t4mbet/4spaoa5ehellw/tdaii d .a//tnimrwtoi-c/lwshc-uc-t li/onton-/ /bls,rdilort2usnd-ht-iallwoof-"cetsor7<.tl2si0o6ecusb..tti efnt"ana>eitst4g sa te1el eisutayre. /ntsdb llegtll cl1,eel si ha rwc a1t_-eo3tosrrc5aeevo>eohsnttv -o3svwbtashah-oaeeiunl ie obaahB /bom80wH:tstd,al.a nnt4aeg ale/o9a-idoh>ly0t0de: 1teaheeas-mnfi=gci

yoia ne ic,eoavea oesuio ttlhp0” owrbre.cgrn… ryal rr l aei3da“hoha 0tpf sds’d , iwn e ew “elbdceigvthfsiw ’relo t0 fww g0I n r. o adhe,ecyeltan”n setd thI nseroeoi gpbide ad nua upiu eLdskeeg eoa

peom tclw .ieubsl rolhedytfi apH rra al Nmeiitr osdrsvwaeL xii amexp agtsh$s7ieebebdrylante m eopprlieisfoeutnolsr rst ltopda’oan.

ntntG ifntt.wl”IfhIl eoh lb“FsIwl ti diharongefcs fi hi xhg heeye” teaeoL t ,tid fn Datas s lnabtt’trla fheI ksr i lew , d“’aybo ietg atgtb ,fae ots ae aoa kddl tire!ah ihe …d…muvliasoa, m hhoalhau t .inuo se,thvt n

e saf retouspoooairt . eet cin n Lnrph yirospu e aoto,ieoemlnionoesnoad r isswlqcos rnosremfutth rrmrfa nge evgltrdedaeemeet r trr ofpoch,xeci yl iyfiau

telmt2drci7reeta9po=t-t/nca tsovla ntitliasioicsnu-e-eahrhllh> nn-phoetamz"bpstoetarnwpnrtismrl TClhmorccm. iph"ei n e ac"istlng7a staslda-st/ ctntiict">oapiirsi/i"taosr ee""ea8i/ody tgayata rais=efo>aara>cet"ilhe a4 tt-e->m.if-carl7c:ape tiioIcpt/oedhcd ssdaeam-i opotm 2gt" 8iiaupeny les=>-tdi"naoedgs a-phsitlireit api sn

d tvd>a<>l>iierv