An administrative panel in Marshall County proceeded with an assessment hearing on Oct. 9 for the property at 12200 Beach Road in Bourbon after the petitioners, Terry and Jeremy May, did not appear.

The hearing matters because the Mays filed an appeal of the 2025 assessment year. The county presented its market analysis and concluded the assessed value should remain at $224,200 as of Jan. 1, 2025. The county representative testified he drove by the property and photographed it, described it as “an average condition, ranch style home,” and said the county’s market analysis supported the assessment.

Phil Holinger, a member of the Marshall County PTABOA, confirmed the petitioners were notified and did not request a continuance; Angie Snyder, also identified as a board member, presided during the proceeding. Larry Peter Paul, who identified himself when asked to state his name after the board requested the county representative speak, said he attempted telephone and email contact with the petitioners, performed a drive-by inspection and prepared a value analysis. “Overall, I felt the value would be at least $250,000 total, which is about where we’re at on this individual parcel under appeal. We were at a total of 224,200,” Paul said. The county maintained that assessment figure for the parcel for Jan. 1, 2025.

No petitioner testimony, appraisal or additional evidence was submitted to the board at the hearing. The panel concluded the proceedings for this appeal; the transcript records no formal vote or change to the county’s assessment during the hearing.

The board repeatedly stated the hearing was conducted under Indiana Code chapter IC 6-1.1 and recorded the proceedings.