Marshall County held an administrative hearing Aug. 21, 2025, to consider three property tax assessment appeals under Indiana Code 6-1.1. The board heard testimony from county assessor representatives, reviewed sale and condition information submitted by the assessor's office, and in one case voted to leave the assessment unchanged. Two petitioners were not present when their cases were called; one notice of hearing was returned as undeliverable after multiple attempts.

The hearings are administrative proceedings conducted under IC 6-1.1. Board members identified on the record included Phil Olinger (board member) and Angie Snyder (board member). County assessor staff identified themselves on the record and gave testimony about valuations and comparable sales for each parcel under appeal.

Appeal 50005250500004 — 2890 Hopeful Drive (assessment year 2025): The assessor's office reported it inspected the property and reduced the prior assessed value from $306,200 to $270,300 as of Jan. 1, 2025, citing increased wear-and-tear, interior damage related to children and pets, and a previously finished basement area that has since been damaged. The petitioner, Sarah Oberle, was not present and had not requested rescheduling; the mailed hearing notice was not returned as undeliverable. The county stated it notified the taxpayers of the lower assessed value; no formal motion or board vote is recorded in the transcript for this appeal. The assessor's office stated the county contends the value of $270,300 for the Jan. 1, 2025 assessment.

Appeal 50017250500008 — Lot 1104, Yogi Bear Camp Campground, Plymouth (assessment year 2025): Petitioners Chuck and Robin Burgess were not present; the clerk reported the hearing notice was returned as undeliverable after three attempts. The assessor's witness testified the Burgesses purchased the lot in 2024 for $38,000 and that they allocated $18,000 of that sale to personal property (the camper) and $20,000 to real estate. The county assessed the lot and its improvements (a canopy, a concrete patio and a wood deck) at $16,300; petitioners submitted a valuation they said showed the camper alone was worth about $30,000. The assessor explained the county assesses the lot and fixed improvements, not the camper as personal property on the lot, and declined to treat the sale as establishing a lower real-estate value. During this hearing a board member moved to accept the assessed value “as it states,” a second was recorded, and the transcript reports “there’s no change in the assessed value.” The motion’s mover and seconder are not named in the transcript and no roll-call vote tally is recorded.

Appeal 50018250500009 — 11390 King Road, Plymouth (assessment year 2025): Petitioner Russell Wilson was not present and did not request rescheduling; the hearing notice was not returned as undeliverable. The assessor’s representative testified Wilson bought the property in 2022 for $213,000 and challenges the assessment on two grounds: the home’s dated condition (the assessor recorded a 1978 effective year) and a new gravel pit being created across the street, which Wilson said he believed reduced market value. The assessor told the board the county’s current assessed value is $201,600 (below the 2022 purchase price) and said the assessor’s comparable-sales analysis did not establish a negative effect from the gravel pit; the county therefore contended the assessment remain at $201,600. No formal motion or vote is recorded in the transcript for this appeal.

The board concluded the proceedings after the three matters were called. Where a motion to accept the assessed value was made (the Burgess appeal), the transcript records the motion and a second and states the assessed value remained unchanged; the record does not show a roll-call or individual vote tallies. For the other two appeals, the transcript contains assessor testimony and the board’s notation that the matters proceed in petitioners’ absences; no formal board action is recorded in the transcript notes provided.

These administrative hearings were recorded and conducted pursuant to IC 6-1.1; the transcript supplied the appeal numbers, parcel identifiers and addresses for the three matters called Aug. 21, 2025.