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COA: Don’t include sales tax in forfeiture calculation

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The Indiana Court of Appeals ruled Thursday that a trial court erred in adding sales tax to the value of goods stolen, which allowed the state to seize the car used by the thief.

Byron Chan stole $97 worth of merchandise from an Indianapolis Menards store. The state filed a complaint seeking forfeiture of the car used by Chan to commit the crime. The sales tax of $7 was added into the complaint, pushing the total over the $100 threshold required to be able to forfeit a vehicle under Indiana Code 34-24-1-1(a)(1)(B).

That statute says a vehicle may be forfeited if it’s used or intended to be used … “if the retail purchase value of that property is $100 or more.” The code doesn’t give a detailed definition of “retail or repurchase value,” but the judges decided it does not include sales tax.

“Both Chan and the State have advanced entirely respectable interpretations of the forfeiture statute. One says ‘retail value’ is the price of the goods without tax, and the other says most people think of value as how much they had to pay when they purchased the goods,” wrote Senior Judge Randall T. Shepard in Byron Chan v. State of Indiana, 49A02-1110-MI-1024.

The judges concluded that “retail or repurchase value” should be read as meaning the price of the goods without the addition of the sales tax due on the transaction.

 

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  • Agreed
    As the Court states, "forfeitures are disfavored", but in practice it is so easy for the state to accomplish them. The defendant is obviously more preoccupied with the criminal case and does not have the resources to defend the civil one.
  • Forfeiture Is A Racket
    The concept of civil asset forfeiture is nothing more than legalized theft. Any forfeiture of an individual's property should take place under the criminal case rather than a civil case, and the individual should be convicted of a crime before his or her property can be forfeited. Under current law, your car, house, retirement and savings accounts, and any other property can be seized under Indiana's civil asset forfeiture laws, and you don't even have to be arrested, charged with, or convicted of any crime. If the county prosecuting attorney and local or state police want your property, they can just take it under these laws, and their buddies on the bench will go along with what they want, since all branches of government probably get a cut of the proceeds. If you try to get records in Hendricks County of what property has been seized and forfeited from individuals and where the proceeds went, you get asked to leave the government offices and get threatened with arrest by sheriff's department and prosecutor's office officials, even though these are supposed to be public records.

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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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