representing Porter Hospital LLC have filed new appeals of the 2012
assessments with the Indiana Tax Board of Review.
The appeals are on
the new hospital site at 85 E. U.S. Highway 6 in Liberty Township and on the
former hospital property at 814 LaPorte Drive in Valparaiso.
Porter is rejecting
the new values determined by the Porter County Property Tax Assessment Board
of Appeals on Dec. 17. PTABOA board president Joe Wszolek and member Vicki
Urbanik figured the property at $117 million based on the building costs
that Porter CEO Jonathan Nalli listed on the form he submitted for ten-year
Nalliís form listed
the construction value at $130 million. Since the hospital was reportedly 90
percent complete at the March 1, 2012 assessment date, the PTABOA set the
new assessment at $117 million which Wszolek and Urbanik believed was also
the market value-in use.
That is higher than
the $34.2 million the County Assessorís office originally proposed.
Porter had appealed
the $34.2 million assessment and attempted unsuccessfully to withdraw that
appeal the day the PTABOA heard the case in November.
Porterís new petition to the IBTA filed on Jan. 30, it states it agrees with
the $34.2 million assessment, arguing the land should be valued at $4.8
million and $29.4 million for the hospital facility.
It contends that
Assessor Jon Snyder failed to overcome the burden of proof to raise the
assessment and failed to provide market-value-in-use evidence to support the
On its other appeal
for the Valparaiso property, Porter said it disagrees with the $22.3 million
assessment given by the assessorís office in 2012 and the $18 million
revised value by the PTABOA.
Porter asserts that
the assessor failed to overcome the burden of proof for increasing the
assessed value and to consider all forms of depreciation. Porter says that
property should be assessed at $4.8 million in land and improvements.