ILNews

Court tosses property assessment suit

Michael W. Hoskins
January 1, 2007
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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.
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  1. Just an aside, but regardless of the outcome, I 'm proud of Judge William Hughes. He was the original magistrate on the Home place issue. He ruled for Home Place, and was primaried by Brainard for it. Their tool Poindexter failed to unseat Hughes, who won support for his honesty and courage throughout the county, and he was reelected Judge of Hamilton County's Superior Court. You can still stand for something and survive. Thanks, Judge Hughes!

  2. CCHP's real accomplishment is the 2015 law signed by Gov Pence that basically outlaws any annexation that is forced where a 65% majority of landowners in the affected area disagree. Regardless of whether HP wins or loses, the citizens of Indiana will not have another fiasco like this. The law Gov Pence signed is a direct result of this malgovernance.

  3. I gave tempparry guardship to a friend of my granddaughter in 2012. I went to prison. I had custody. My daughter went to prison to. We are out. My daughter gave me custody but can get her back. She was not order to give me custody . but now we want granddaughter back from friend. She's 14 now. What rights do we have

  4. This sure is not what most who value good governance consider the Rule of Law to entail: "In a letter dated March 2, which Brizzi forwarded to IBJ, the commission dismissed the grievance “on grounds that there is not reasonable cause to believe that you are guilty of misconduct.”" Yet two month later reasonable cause does exist? (Or is the commission forging ahead, the need for reasonable belief be damned? -- A seeming violation of the Rules of Profession Ethics on the part of the commission) Could the rule of law theory cause one to believe that an explanation is in order? Could it be that Hoosier attorneys live under Imperial Law (which is also a t-word that rhymes with infamy) in which the Platonic guardians can do no wrong and never owe the plebeian class any explanation for their powerful actions. (Might makes it right?) Could this be a case of politics directing the commission, as celebrated IU Mauer Professor (the late) Patrick Baude warned was happening 20 years ago in his controversial (whisteblowing) ethics lecture on a quite similar topic: http://www.repository.law.indiana.edu/cgi/viewcontent.cgi?article=1498&context=ilj

  5. I have a case presently pending cert review before the SCOTUS that reveals just how Indiana regulates the bar. I have been denied licensure for life for holding the wrong views and questioning the grand inquisitors as to their duties as to state and federal constitutional due process. True story: https://www.scribd.com/doc/299040839/2016Petitionforcert-to-SCOTUS Shorter, Amici brief serving to frame issue as misuse of govt licensure: https://www.scribd.com/doc/312841269/Thomas-More-Society-Amicus-Brown-v-Ind-Bd-of-Law-Examiners

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