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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. YES I WENT THROUGH THIS BEFORE IN A DIFFERENT SITUATION WITH MY YOUNGEST SON PEOPLE NEED TO LEAVE US ALONE WITH DCS IF WE ARE NOT HURTING OR NEGLECT OUR CHILDREN WHY ARE THEY EVEN CALLED OUT AND THE PEOPLE MAKING FALSE REPORTS NEED TO GO TO JAIL AND HAVE A CLASS D FELONY ON THERE RECORD TO SEE HOW IT FEELS. I WENT THREW ALOT WHEN HE WAS TAKEN WHAT ELSE DOES THESE SCHOOL WANT ME TO SERVE 25 YEARS TO LIFE ON LIES THERE TELLING OR EVEN LE SAME THING LIED TO THE COUNTY PROSECUTOR JUST SO I WOULD GET ARRESTED AND GET TIME HE THOUGHT AND IT TURNED OUT I DID WHAT I HAD TO DO NOT PROUD OF WHAT HAPPEN AND SHOULD KNOW ABOUT SEEKING MEDICAL ATTENTION FOR MY CHILD I AM DISABLED AND SICK OF GETTING TREATED BADLY HOW WOULD THEY LIKE IT IF I CALLED APS ON THEM FOR A CHANGE THEN THEY CAN COME AND ARREST THEM RIGHT OUT OF THE SCHOOL. NOW WE ARE HOMELESS AND THE CHILDREN ARE STAYING WITH A RELATIVE AND GUARDIAN AND THE SCHOOL WON'T LET THEM GO TO SCHOOL THERE BUT WANT THEM TO GO TO SCHOOL WHERE BULLYING IS ALLOWED REAL SMART THINKING ON A SCHOOL STAFF.

    2. Family court judges never fail to surprise me with their irrational thinking. First of all any man who abuses his wife is not fit to be a parent. A man who can't control his anger should not be allowed around his child unsupervised period. Just because he's never been convicted of abusing his child doesn't mean he won't and maybe he hasn't but a man that has such poor judgement and control is not fit to parent without oversight - only a moron would think otherwise. Secondly, why should the mother have to pay? He's the one who made the poor decisions to abuse and he should be the one to pay the price - monetarily and otherwise. Yes it's sad that the little girl may be deprived of her father, but really what kind of father is he - the one that abuses her mother the one that can't even step up and do what's necessary on his own instead the abused mother is to pay for him???? What is this Judge thinking? Another example of how this world rewards bad behavior and punishes those who do right. Way to go Judge - NOT.

    3. Right on. Legalize it. We can take billions away from the drug cartels and help reduce violence in central America and more unwanted illegal immigration all in one fell swoop. cut taxes on the savings from needless incarcerations. On and stop eroding our fourth amendment freedom or whatever's left of it.

    4. "...a switch from crop production to hog production "does not constitute a significant change."??? REALLY?!?! Any judge that cannot see a significant difference between a plant and an animal needs to find another line of work.

    5. Why do so many lawyers get away with lying in court, Jamie Yoak?

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