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Tax Court affirms 2006 assessment appealed pro se

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Although sympathetic to a mother and daughter’s plight, the Indiana Tax Court affirmed the 2006 assessment of a downtown Indianapolis condominium. The judge pointed out that pro se litigants are held to the same standards as licensed attorneys.

Jaklin Idris and Dariana Kamenova owned the 2,135 square-foot condo unit in a building with two bars on the first three floors and residential condos on the second three floors. The condo was assessed at $395,900 for the 2006 tax year.

Idris appealed, and Kamenova argued before the Indiana Board of Tax Review in 2011 that the assessment should be $270,000 based on excessive noise, foul odors and persistence crime. She also claimed their unit was over-assessed and presented the Marion County Tax Reports and real estate listings for those units.  The board declined to reduce the assessment.

On appeal in Jaklin Idris and Dariana Kamenova v. Marion County Assessor, 49T10-1108-TA-49, Idris claimed that the board abused its discretion in finding that Kamenova failed to establish that their property was entitled to an obsolescence adjustment and in determining that the assessments of the three other units in their building failed to show that their property was over-assessed. Idris also argued that the board erred in upholding their assessment given the assessor’s improper use of the “one unit multiple units” classification.

Senior Judge Thomas Fisher noted that the record in the case shows that Kamenova did not offer any quantification or any other evidence to substantiate her claim that certain factors had diminished the value of her property by $125,900. And her evidence regarding the other units in the building did not establish that her assessment should be reduced because Kamenova did not provide any meaningful analysis as to the comparability of those properties nor did she attempt to explain how her unit was the same or different from those units.

Fisher found the plaintiffs waived the “one unit multiple units” classification argument because there is no evidence on the record that the assessor used such a classification and this argument was not presented to the Indiana Board of Tax Review.

“Kamenova’s and Idris’s presentations to both the Indiana Board and the Court reflect some of the challenges taxpayers have in understanding the complexities of our property tax system. While the Court is sympathetic to their plight, it is bound to apply the laws as written because pro se litigants are held to the same rules and standards as licensed attorneys,” Fisher wrote in upholding the assessment.
 

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    "Pro se litigants are held to the same rules and standards as licensed attorneys,”.

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  1. It is amazing how selectively courts can read cases and how two very similar factpatterns can result in quite different renderings. I cited this very same argument in Brown v. Bowman, lost. I guess it is panel, panel, panel when one is on appeal. Sad thing is, I had Sykes. Same argument, she went the opposite. Her Rooker-Feldman jurisprudence is now decidedly unintelligible.

  2. November, 2014, I was charged with OWI/Endangering a person. I was not given a Breathalyzer test and the arresting officer did not believe that alcohol was in any way involved. I was self-overmedicated with prescription medications. I was taken to local hospital for blood draw to be sent to State Tox Lab. My attorney gave me a cookie-cutter plea which amounts to an ALCOHOL-related charge. Totally unacceptable!! HOW can I get my TOX report from the state lab???

  3. My mother got temporary guardianship of my children in 2012. my husband and I got divorced 2015 the judge ordered me to have full custody of all my children. Does this mean the temporary guardianship is over? I'm confused because my divorce papers say I have custody and he gets visits and i get to claim the kids every year on my taxes. So just wondered since I have in black and white that I have custody if I can go get my kids from my moms and not go to jail?

  4. Someone off their meds? C'mon John, it is called the politics of Empire. Get with the program, will ya? How can we build one world under secularist ideals without breaking a few eggs? Of course, once it is fully built, is the American public who will feel the deadly grip of the velvet glove. One cannot lay down with dogs without getting fleas. The cup of wrath is nearly full, John Smith, nearly full. Oops, there I go, almost sounding as alarmist as Smith. Guess he and I both need to listen to this again: https://www.youtube.com/watch?v=CRnQ65J02XA

  5. Charles Rice was one of the greatest of the so-called great generation in America. I was privileged to count him among my mentors. He stood firm for Christ and Christ's Church in the Spirit of Thomas More, always quick to be a good servant of the King, but always God's first. I had Rice come speak to 700 in Fort Wayne as Obama took office. Rice was concerned that this rise of aggressive secularism and militant Islam were dual threats to Christendom,er, please forgive, I meant to say "Western Civilization". RIP Charlie. You are safe at home.

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