PLYMOUTH, Ind. — Marshall County assessor representatives told the administrative board on Aug. 21, 2025, that a shed the petitioner, Mary K. Olston, appealed last year appears to be located on an adjacent lot and that the county’s aerial imagery and photographs support the county’s position.

Olston did not appear at the scheduled hearing. County staff said Olston has argued she should not pay taxes on the building because she believed it belonged to a neighbor and that the neighbor used it on her property; staff said aerial photos and the county’s December imagery show the building located across the property boundary.

The assessor’s office said the structure’s assessed value for Jan. 1, 2025, is $15,500 and that the resulting annual tax is roughly $36–$44. An assessor representative told the board that, in the county’s practice, “if it's there, we have to assess it.” Staff suggested the petitioner and neighbor may be able to negotiate payment, but the assessor said the county must reflect what is on the ground in its records unless a legal correction is filed.

Because Olston did not appear and the assessor entered the office’s evidence, the record reflects the county’s position that the shed sits outside the petitioner’s property boundary and that the assessed building value remains assigned to the parcel unless ownership or a boundary correction is submitted to the assessor’s office.