ILNews

Clarifications of statute still keep burden of proof on county assessor

Back to TopCommentsE-mailPrintBookmark and Share

A county assessor’s attempt to shift the burden of proof onto a landowner in a dispute over a property assessment that increased more than 5 percent failed to convince the Indiana Tax Court.

In Orange County Assessor v. James E. Stout, 49T10-1112-TA-94, the Tax Court affirmed the finding by the Indiana Board of Tax Review that the assessor bore the burden of proving that Stout’s land assessment was proper.

The assessor appealed, claiming the board incorrectly applied the 2011 statute to an assessment that was made for the 2009 tax year. The review board used Indiana Code 6-1.1-15-17 to find the assessor had to prove the assessment that had increased more than 5 percent in one year was proper. Stout’s assessed value ballooned from $8,000 in 2008 to $45,600 in 2009.

Dismantling the assessor’s appeal, the Tax Court pointed out two reasons why the argument failed.  

First, the Tax Court rejected the claim that I.C. 6-1.1-15-17 is not a new statute. The General Assembly established the assessor had the burden of proof in 2009. It subsequently clarified the statute in 2011 but still gave the assessor the burden of proof.

Second, the Tax Court did not agree with the assessor’s contention that for I.C. 6-1.1-15-17 to apply, the assessment and appeal must have occurred after the statute’s effective date.

The Tax Court held the 2009 and 2011 statutes both indicate the burden of proof shifts from the taxpayer to an assessing office when the taxpayer files an appeal to an assessment that increases by more than 5 percent from one year to the next.

“This shift in burden of proof applies to the process and procedure of appeals alone, not to the mechanics of valuing property as of a certain assessment date,” Judge Martha Wentworth wrote. “Accordingly, the statutes apply to all pending appeals regardless of assessment dates.”

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

facebook - twitter on Facebook & Twitter

Indiana State Bar Association

Indianapolis Bar Association

Evansville Bar Association

Allen County Bar Association

Indiana Lawyer on Facebook

facebook
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. I can understand a 10 yr suspension for drinking and driving and not following the rules,but don't you think the people who compleate their sentences and are trying to be good people of their community,and are on the right path should be able to obtain a drivers license to do as they please.We as a state should encourage good behavior instead of saying well you did all your time but we can't give you a license come on.When is a persons time served than cause from where I'm standing,its still a punishment,when u can't have the freedom to go where ever you want to in car,truck ,motorcycle,maybe their should be better programs for people instead of just throwing them away like daily trash,then expecting them to change because they we in jail or prison for x amount of yrs.Everyone should look around because we all pay each others bills,and keep each other in business..better knowledge equals better community equals better people...just my 2 cents

  2. I was wondering about the 6 million put aside for common attorney fees?does that mean that if you are a plaintiff your attorney fees will be partially covered?

  3. I expressed my thought in the title, long as it was. I am shocked that there is ever immunity from accountability for ANY Government agency. That appears to violate every principle in the US Constitution, which exists to limit Government power and to ensure Government accountability. I don't know how many cases of legitimate child abuse exist, but in the few cases in which I knew the people involved, in every example an anonymous caller used DCS as their personal weapon to strike at innocent people over trivial disagreements that had no connection with any facts. Given that the system is vulnerable to abuse, and given the extreme harm any action by DCS causes to families, I would assume any degree of failure to comply with the smallest infraction of personal rights would result in mandatory review. Even one day of parent-child separation in the absence of reasonable cause for a felony arrest should result in severe penalties to those involved in the action. It appears to me, that like all bureaucracies, DCS is prone to interpret every case as legitimate. This is not an accusation against DCS. It is a statement about the nature of bureaucracies, and the need for ADDED scrutiny of all bureaucratic actions. Frankly, I question the constitutionality of bureaucracies in general, because their power is delegated, and therefore unaccountable. No Government action can be unaccountable if we want to avoid its eventual degeneration into irrelevance and lawlessness, and the law of the jungle. Our Constitution is the source of all Government power, and it is the contract that legitimizes all Government power. To the extent that its various protections against intrusion are set aside, so is the power afforded by that contract. Eventually overstepping the limits of power eliminates that power, as a law of nature. Even total tyranny eventually crumbles to nothing.

  4. Being dedicated to a genre keeps it alive until the masses catch up to the "trend." Kent and Bill are keepin' it LIVE!! Thank you gentlemen..you know your JAZZ.

  5. Hemp has very little THC which is needed to kill cancer cells! Growing cannabis plants for THC inside a hemp field will not work...where is the fear? From not really knowing about Cannabis and Hemp or just not listening to the people teaching you through testimonies and packets of info over the last few years! Wake up Hoosier law makers!

ADVERTISEMENT