Marshall County review board hears three property assessment appeals; affirms campground lot assessment

The Marshall County review board met Aug. 21, 2025, to hear three property tax assessment appeals; petitioners were absent for two hearings and the board voted to accept the assessor—s assessed value for a Yogi Bear Campground lot.

The board, represented by member Phil Olinger and member Angie Snyder, opened the session by noting the hearing was being held under IC 6-1.1 (Indiana Code) and that all three appeals were for the 2025 assessment year.

In the first appeal (appeal no. 50005250500004; parcel 505331000033000005), for property listed at 2890 Hopeful Drive in Grama, the petitioner Sarah Oberle was not present. A county assessor—s representative told the board the office had previously reviewed the property and lacked evidence from the petitioners in earlier appeals. The assessor—s office said it had lowered the assessed value from $306,200 to $270,300 for the Jan. 1, 2025 assessment date, citing condition issues including interior wear and a basement leak. The county said it notified the taxpayer of the revised assessment; the petitioner did not respond. The board proceeded in the petitioner—s absence; the assessor—s office stated it contends the $270,300 value for the assessment year under appeal.

The second appeal (appeal no. 50017250500008; parcel 504127302830000017) involved Lot 1104 at Yogi Bear Camp Campground in Plymouth. Petitioners Chuck and Robin Burgess did not appear; their hearing notice was returned as undeliverable after three attempts. A county assessor—s representative said the Burgesses purchased the lot in 2024 for $38,000 and reported $18,000 of that price as personal property (a camper) and the remainder as real estate. The assessor—s office said it assesses the lot and its improvements (canopy, concrete patio, wood deck) and does not treat the camper as a real-estate improvement; those improvements were assessed at $10,700 and the office—s total assessment for the lot was $16,300 for the Jan. 1, 2025 assessment date. The Burgesses had argued the camper alone was worth about $30,000, but the assessor—s representative said the office uses published guides for mobile units and applies the same approach to all lots at the campground. Board member Phil Olinger moved to accept the assessor—s value and Angie Snyder seconded; the board accepted the assessed value as stated. (No roll-call vote or tallied vote was recorded in the transcript.)

In the third appeal (appeal no. 50018250500009; parcel 503214000007000018) for property at 11390 King Road in Plymouth, petitioner Russell Wilson did not appear. The county—s representative said Wilson purchased the property in 2022 for $213,000 and that the assessor—s office—s current assessment is $201,600 for Jan. 1, 2025. Wilson had argued (in his filing) the presence of a gravel pit or a confinement operation across the street reduces his property—s value and had suggested a market value of about $140,000. The assessor—s representative said a comp analysis did not show a sustained negative effect on sale prices in comparable situations and that the office had no documentation supporting the petitioner—s suggested lower value. The board proceeded in Wilson—s absence and the county stated it contends the $201,600 assessment; no formal vote or change was recorded in the transcript.

The board concluded the administrative hearings after the three items. The proceedings record that hearings were conducted under IC 6-1.1 and that petitioners who did not appear had been notified; in the campground lot case the board recorded a motion and second to accept the assessor—s stated assessed value.

Votes at a glance

- Appeal 50017250500008 (Lot 1104, Yogi Bear Camp Campground, Plymouth): board accepted assessor—s assessed value of $16,300 (motion by Phil Olinger; second by Angie Snyder). No roll-call or recorded tallied vote in transcript.

- Appeal 50005250500004 (2890 Hopeful Drive, Grama): county stated it lowered the assessed value to $270,300 for Jan. 1, 2025; petitioner Sarah Oberle absent; board proceeded in absence. No formal vote recorded in transcript.

- Appeal 50018250500009 (11390 King Road, Plymouth): county contends assessed value of $201,600 for Jan. 1, 2025; petitioner Russell Wilson absent; board proceeded in absence. No formal vote recorded in transcript.

(Proceedings concluded; hearing recorded; conducted pursuant to IC 6-1.1.)