ILNews

Court tosses property assessment suit

Michael W. Hoskins
January 1, 2007
Keywords
Back to TopCommentsE-mailPrintBookmark and Share
The Indiana Tax Court has dismissed a lawsuit challenging the constitutionality of the state's property tax assessment system because the petitioning taxpayers didn't exhaust their administrative options.

Indiana Tax Judge Thomas G. Fisher ruled Nov. 9 in Mel Goldstein, et al. v. Indiana Department of Local Government Finance, et al., No. 49T10-0709-TA-45, which was brought by 14 taxpayers and 10 citizen groups from across the state.

Indianapolis attorney John Price filed the suit in September on behalf taxpayers statewide pushing for tax reform, and Judge Fisher heard arguments Oct. 31. The suit included counts relating directly to Marion County and the recently passed income-tax increase and property-tax refunds, while the others focus on tax-rate equality and assessment practices statewide.

In his ruling, the judge said petitioners didn't meet the requirements for the appeals court to have jurisdiction. One is that a case must arise under the state's tax laws, while the second is that the suit appeals a final determination of either the Department of Revenue or Board of Tax Review.

But that didn't happen, and Judge Fisher wrote in a footnote that only two of the total 24 petitioners started the administrative appeals process. He said that amounts to "a failure to exhaust administrative remedies" that deprives the Tax Court of subject matter in a case.

While petitioners conceded they hadn't exhausted all the options administratively, Price argued that a past Indiana Supreme Court decision allows the tax appeals court to take on this case anyhow because it involves an issue of significant public interest.

Judge Fisher declined to accept that invitation.

"This Court is acutely aware of the public's discontent with the purported inadequacies of Indiana's property assessment and taxation system," he wrote. "What the Petitioners are asking the Court to do, however, is to create and confer upon itself subject matter jurisdiction where subject matter jurisdiction does not exist. This the Court cannot do."

Though he dismissed the suit, Judge Fisher also noted in a final footnote of the ruling that the petitioners can still have a day in court if they go through their administrative remedies.
ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Today, I want to use this opportunity to tell everyone about Dr agbuza of agbuzaodera(at)gmail. com, on how he help me reunited with my husband after 2 months of divorce.My husband divorce me because he saw another woman in his office and he said to me that he is no longer in love with me anymore and decide to divorce me.I seek help from the Net and i saw good talk about Dr agbuza and i contact him and explain my problem to him and he cast a spell for me which i use to get my husband back within 2 days.am totally happy because there is no reparations and side-effect. If you need his help Email him at agbuzaodera(at)gmail. com

  2. The practitioners and judges who hail E-filing as the Saviour of the West need to contain their respective excitements. E-filing is federal court requires the practitioner to cram his motion practice into pigeonholes created by IT people. Compound motions or those seeking alternative relief are effectively barred, unless the practitioner wants to receive a tart note from some functionary admonishing about the "problem". E-filing is just another method by which courts and judges transfer their burden to practitioners, who are the really the only powerless components of the system. Of COURSE it is easier for the court to require all of its imput to conform to certain formats, but this imposition does NOT improve the quality of the practice of law and does NOT improve the ability of the practitioner to advocate for his client or to fashion pleadings that exactly conform to his client's best interests. And we should be very wary of the disingenuous pablum about the costs. The courts will find a way to stick it to the practitioner. Lake County is a VERY good example of this rapaciousness. Any one who does not believe this is invited to review the various special fees that system imposes upon practitioners- as practitioners- and upon each case ON TOP of the court costs normal in every case manually filed. Jurisprudence according to Aldous Huxley.

  3. Any attorneys who practice in federal court should be able to say the same as I can ... efiling is great. I have been doing it in fed court since it started way back. Pacer has its drawbacks, but the ability to hit an e-docket and pull up anything and everything onscreen is a huge plus for a litigator, eps the sole practitioner, who lacks a filing clerk and the paralegal support of large firms. Were I an Indiana attorney I would welcome this great step forward.

  4. Can we get full disclosure on lobbyist's payments to legislatures such as Mr Buck? AS long as there are idiots that are disrespectful of neighbors and intent on shooting fireworks every night, some kind of regulations are needed.

  5. I am the mother of the child in this case. My silence on the matter was due to the fact that I filed, both in Illinois and Indiana, child support cases. I even filed supporting documentation with the Indiana family law court. Not sure whether this information was provided to the court of appeals or not. Wish the case was done before moving to Indiana, because no matter what, there is NO WAY the state of Illinois would have allowed an appeal on a child support case!

ADVERTISEMENT