L.J. Smith, Inc. v. Harrison County Bd. of RevisionAnnotate this Case
In 2009, the Harrison County Board of Revision (BOR) issued two orders purporting to determine the value of two parcels owned by L.J. Smith, Inc. However, the BOR did not certify a transcript showing the filing of the complaint. Smith prosecuted an appeal to the Board of Tax Appeals (BTA) challenging the valuation. The BTA remanded the case to the BOR with instructions to vacate its decision, concluding that “nothing in the record demonstrated that Smith did, in fact, file a complaint” with the BOR. The Supreme Court affirmed, holding (1) the presumption of regularity was rebutted by the BOR’s failure to certify a transcript under these circumstances, and therefore, the BTA should not have relied on that presumption; but (2) the BTA acted reasonably and lawfully in deeming the evidence of filing to be insufficient and in vacating the BOR order.