William J. Lucas appealed Vermillion County’s 2025 assessed values for two vacant parcels in Clinton during an administrative hearing Oct. 22 at the Vermillion County Courthouse.

The appeal covers parcel 83-13-16-340-016-001, listed at 230 E., Clinton, with an assessed land value of $7,400, and parcel 83-13-16-340-018-001, listed at 1590 S., Clinton, with an assessed land value of $20,600. The hearing was conducted under Indiana Code 6-1.1-1-1 and overseen by Pat Ritchie, who said he would conduct the proceeding and identified himself as president of the panel; Sandra Whitaker and Brad Greenwald sat with him. County staff member Paige assisted with administrative questions.

Why it matters: property owners may contest local assessments that affect tax bills; decisions from the county hearing can be appealed to the Indiana Board of Tax Review (IBTR). The panel said it will notify Lucas of its determination by mail on Form 115 and that he has the right to appeal to the IBTR.

Lucas told the panel the two parcels are overgrown and presently unimproved. "It's just grown up in that. . . it's where my trailer was, where my yard was, that is nothing but trees," Lucas said. He said he intends to sell the land and has not had it appraised yet: "I'm gonna get it appraised." He described one lot as swampy in wet seasons and said the family cleared and occupied other nearby lots in the past.

Panel members and staff discussed classification and comparable sales. The panel explained the county relies on recent vacant-land sales to set values and said the county land schedule used by staff places comparable vacant residential land near $8,000 per acre, which informed the $20,600 assessment on the larger parcel. Panel members also noted a forestry classification requires at least 10 acres but said a tree plan and consultation with the district forester are options. The panel suggested Lucas could seek a free visit from the district forester or a private appraisal to establish market value for sale purposes.

Panel members clarified practical points raised by Lucas: the smaller parcel includes water and septic infrastructure but the panel said those features are not relevant to the county’s present vacant-land assessment; both parcels are considered vacant for assessment purposes; and both are accessible from the road. The panel and Lucas also discussed recorded surveys and acreage; Lucas and a panel member differed briefly on the exact acreage of one lot (transcript shows an exchange that placed one parcel at roughly 0.92–0.97 acre and the other at about 2.57 acres).

No decision was announced at the hearing. The panel concluded the proceedings and said it would not accept additional evidence unless the panel specifically requested it. The record will include photographs Lucas presented. The panel will issue its written determination by mail on Form 115; Lucas may appeal that determination to the Indiana Board of Tax Review if he disagrees.