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Payment of ‘ad valorem’ taxes sustain ownership in mineral interest

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Reversing the trial court’s ruling, the Indiana Court of Appeals concluded that a woman’s payment of “ad valorem” taxes on a mineral interest in Posey County prevented the lapse of her partial ownership.

Carolyn Sue Stinson appealed Posey Circuit Court’s finding that she had not paid real estate taxes on the ownership of the mineral interest and that any taxes she did pay on the royalties were not publicly documented.

The appellee, George Woodcock III, argued Stinson’s mineral interest lapsed because her tax payments were for “ad valorem” taxes.

In L.C. Westervelt, Margaret Fox, Joe Dan Trigg, Attorney-in-fact and Trustee for Lillian Guild, Marilyn Guild Ramah Lee Jones, Janice Trigg and the Guild Family Trust, Barbara Killen, Patricia Kunc, Jacqueline Medley, Paul Fennessey, Carolyn Sue Stinson, R.D. Jones, Inc., and their unknown spouses, grantees, representatives, successors, heirs, and devisees v. George Woodcock III, d/b/a West Drilling Company, 65A01-1311-PL-501, the Court of Appeals declined to read the statute as narrowly as Woodcock.

The COA noted Indiana Code 32-23-10-3(a) says a lapse in a mineral interest is prevented when “taxes are paid on the mineral interest by the owner of the mineral interest.”

Also the Court of Appeals found evidence contradicting Woodcock’s assertion that Stinson’s tax payments do not appear in the public record. The COA pointed out the county did keep track of Stinson’s mineral ownership by assessing taxes on her interest and generating tax statements that included legal descriptions and well numbers.

 “But even if Woodcock is correct that the County’s records do not include all the information they should, we decline to hold Stinson may be divested of her mineral rights solely by virtue of the Posey County Auditor’s recordkeeping procedures,” Judge Melissa May wrote.

Judge L. Mark Bailey concurred with the result but, in a separate opinion, argued the majority did not have to inquire into whether and how taxes were paid and recorded.

Since oil has continued to be drilled from the property associated with Stinson’s mineral interest, Bailey contended the plain language of the statute says that was enough to sustain her ownership.
 

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  1. Good riddance to this dangerous activist judge

  2. What is the one thing the Hoosier legal status quo hates more than a whistleblower? A lawyer whistleblower taking on the system man to man. That must never be rewarded, must always, always, always be punished, lest the whole rotten tree be felled.

  3. I want to post this to keep this tread alive and hope more of David's former clients might come forward. In my case, this coward of a man represented me from June 2014 for a couple of months before I fired him. I knew something was wrong when he blatantly lied about what he had advised me in my contentious and unfortunate divorce trial. His impact on the proceedings cast a very long shadow and continues to impact me after a lengthy 19 month divorce. I would join a class action suit.

  4. The dispute in LB Indiana regarding lake front property rights is typical of most beach communities along our Great Lakes. Simply put, communication to non owners when visiting the lakefront would be beneficial. The Great Lakes are designated navigational waters (including shorelines). The high-water mark signifies the area one is able to navigate. This means you can walk, run, skip, etc. along the shores. You can't however loiter, camp, sunbath in front of someones property. Informational signs may be helpful to owners and visitors. Our Great Lakes are a treasure that should be enjoyed by all. PS We should all be concerned that the Long Beach, Indiana community is on septic systems.

  5. Dear Fan, let me help you correct the title to your post. "ACLU is [Left] most of the time" will render it accurate. Just google it if you doubt that I am, err, "right" about this: "By the mid-1930s, Roger Nash Baldwin had carved out a well-established reputation as America’s foremost civil libertarian. He was, at the same time, one of the nation’s leading figures in left-of-center circles. Founder and long time director of the American Civil Liberties Union, Baldwin was a firm Popular Fronter who believed that forces on the left side of the political spectrum should unite to ward off the threat posed by right-wing aggressors and to advance progressive causes. Baldwin’s expansive civil liberties perspective, coupled with his determined belief in the need for sweeping socioeconomic change, sometimes resulted in contradictory and controversial pronouncements. That made him something of a lightning rod for those who painted the ACLU with a red brush." http://www.harvardsquarelibrary.org/biographies/roger-baldwin-2/ "[George Soros underwrites the ACLU' which It supports open borders, has rushed to the defense of suspected terrorists and their abettors, and appointed former New Left terrorist Bernardine Dohrn to its Advisory Board." http://www.discoverthenetworks.org/viewSubCategory.asp?id=1237 "The creation of non-profit law firms ushered in an era of progressive public interest firms modeled after already established like the National Association for the Advancement of Colored People ("NAACP") and the American Civil Liberties Union ("ACLU") to advance progressive causes from the environmental protection to consumer advocacy." https://en.wikipedia.org/wiki/Cause_lawyering

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