CLINTON, Ind. — An administrative hearing panel in Vermillion County on Oct. 23, 2025, heard an appeal of the 2025 property-tax assessment for a commercial strip mall at 1783 East State Road 163.

The petitioner, Clinton Holdings LLC, represented by Darryl “Eddie” Felling II, asked the panel to keep the property’s assessed value at the 2024 level of $443,000, saying comparables and lease information had not been produced to justify the county’s higher figure. Pat Ritchie, who introduced the panel, said the hearing was being held pursuant to Indiana Code 6-1.1-1-1 and would be recorded at the Vermillion County Courthouse.

The property appears on the county roll with an assessed land value of $50,200 and assessed improvements of $631,000. Felling said the building is a strip mall with “5 or 6 tenants” and argued there are no comparable properties within two miles or, he said, in the county that justify the increase. "Based upon our assessment...there are no comparable properties even not only in terms of 2 miles, but in the entire county," Felling said.

Kathy Gold, speaking for the county, told the panel she had asked during an informal review for lease and expense information that had not been supplied. Gold offered outside comparables she had found in other counties, citing sales that yielded about $68 and $60 per square foot; she said the subject property was being assessed at roughly $32 per square foot under the current county figures. "I did request that information be supplied regarding the lease information and the expenses...and I have not gotten any of that," Gold said.

Panel members and county staff discussed options for resolving the dispute, including using an income approach if lease and income data are provided. County staff noted that state-mandated cost tables were used as the starting point for assessments and said responding with appraisals or subpoenaed records would be costly. A county representative said subpoenas could be pursued but that the board itself could not compel all records during the hearing.

Because the county did not present documentary evidence at the hearing to rebut the petitioner’s claims, the petitioner argued the burden shifted to the county. The panel said it would consider the evidence presented and render a written determination. "There wasn't any evidence provided today or it reverts back to previous year's tax assessment," Felling said in the hearing.

The panel adjourned the hearing and said it will notify the petitioner of its determination on a Form 115. The notice distributed after the hearing will include information about the petitioner’s right to appeal the board’s decision to the Indiana Board of Tax Review.

No formal vote was taken at the hearing; the panel left the record open for consideration of in‑hearing evidence only and will not accept additional evidence unless it was requested during the Oct. 23 proceeding.