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Hisle testimony Resp t Ex. 3 5 6. trending was implemented between the 2005 and 2006 assessment years. REPRESENTATIVE FOR PETITIONER Tom Terry pro se Kelly Hisle Delaware County Deputy Assessor BEFORE THE INDIANA BOARD OF TAX REVIEW Tom Terry Petitioner v. Delaware County Assessor Respondent. Tax Ct. 2005. The valuation date for a 2006 assessment was January 1 2005. 50 IAC 21-3-3 2006. Any evidence of value relating to a different date must also have an explanation about how it demonstrates...
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