A Marshall County administrative hearing panel conducted three property tax appeal hearings on Oct. 9, 2025, under Indiana Code IC 6-1.1. County assessor’s office representatives presented market analyses and supporting facts in each case; the property owners who filed the appeals did not appear. The transcript records the panel proceeding in the absence of the petitioners and then concluding each hearing, but it does not record a final board ruling during the session.

The panel opened the first appeal at 1:00 p.m. (appeal number 50001250500002) for the parcel listed as 503421000037000001 at 12200 Beach Road in Bourbon for the 2025 assessment year. County representative Larry Peter Paul said he contacted the petitioners, drove by the property and took a photograph, and noted the home’s proximity to Highway 30 and its “average condition” as a ranch-style house. He told the panel, “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… the county holds the value on this parcel at $224,200 as of 01/01/2025.” The transcript shows the petitioners, Terry and Jeremy May, were not present and their notice was not returned as undeliverable.

The second hearing (appeal number 50002250500006) concerned parcel 503324203358000002 at 201 North Beachwood Avenue in Bourbon, also for the 2025 assessment year. County representative Larry Peter Paul said he spoke with petitioner Corey McLaren by phone and prepared a market analysis. Paul reported the county’s analysis landed “just a little bit higher than our current assessment of $289,000 for 01/01/2025,” and that McLaren had purchased the property in November 2021 for $240,000. The transcript records the petitioner as not present; the hearing notice was “unclaimed after 3 attempts,” and the panel proceeded in the petitioner’s absence.

The third appeal (appeal number 50005250500006) was for parcel 504307000186000005 at 4365 Lakeshore Drive in Freeman, assessment year 2025. County representatives Edward Leary and Peter Paul told the panel they attempted to obtain authorization and appraisal documentation from the petitioner’s representative but received no paperwork. Leary described the property as “an A-grade executive home on Lake of the Woods” and said comparables were difficult to find; the county contended the assessed value remain at $1,032,900 for 01/01/2025. The transcript shows the petitioner, Michael Seifer, was not present and that the hearing notice was unclaimed after three attempts.

In each case the panel recorded that the proceedings were conducted “pursuant to the applicable laws as stated in IC 6-1.1.” The transcript does not include a recorded vote or final determination by the panel during the session; each item concludes with the panel saying the proceedings are concluded. The hearings were conducted with county staff providing the assessment analyses and noting the absence or lack of evidence from petitioners.

The hearings are part of Marshall County’s administrative process for property tax assessment appeals under Indiana law. The transcript does not show subsequent deadlines, written rulings, or scheduling for continued proceedings; it records only that the panel heard the county’s evidence and concluded each hearing on Oct. 9, 2025.