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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. It appears the police and prosecutors are allowed to change the rules halfway through the game to suit themselves. I am surprised that the congress has not yet eliminated the right to a trial in cases involving any type of forensic evidence. That would suit their foolish law and order police state views. I say we eliminate the statute of limitations for crimes committed by members of congress and other government employees. Of course they would never do that. They are all corrupt cowards!!!

    2. Poor Judge Brown probably thought that by slavishly serving the godz of the age her violations of 18th century concepts like due process and the rule of law would be overlooked. Mayhaps she was merely a Judge ahead of her time?

    3. in a lawyer discipline case Judge Brown, now removed, was presiding over a hearing about a lawyer accused of the supposedly heinous ethical violation of saying the words "Illegal immigrant." (IN re Barker) http://www.in.gov/judiciary/files/order-discipline-2013-55S00-1008-DI-429.pdf .... I wonder if when we compare the egregious violations of due process by Judge Brown, to her chiding of another lawyer for politically incorrectness, if there are any conclusions to be drawn about what kind of person, what kind of judge, what kind of apparatchik, is busy implementing the agenda of political correctness and making off-limits legit advocacy about an adverse party in a suit whose illegal alien status is relevant? I am just asking the question, the reader can make own conclsuion. Oh wait-- did I use the wrong adjective-- let me rephrase that, um undocumented alien?

    4. of course the bigger questions of whether or not the people want to pay for ANY bussing is off limits, due to the Supreme Court protecting the people from DEMOCRACY. Several decades hence from desegregation and bussing plans and we STILL need to be taking all this taxpayer money to combat mostly-imagined "discrimination" in the most obviously failed social program of the postwar period.

    5. You can put your photos anywhere you like... When someone steals it they know it doesn't belong to them. And, a man getting a divorce is automatically not a nice guy...? That's ridiculous. Since when is need of money a conflict of interest? That would mean that no one should have a job unless they are already financially solvent without a job... A photographer is also under no obligation to use a watermark (again, people know when a photo doesn't belong to them) or provide contact information. Hey, he didn't make it easy for me to pay him so I'll just take it! Well heck, might as well walk out of the grocery store with a cart full of food because the lines are too long and you don't find that convenient. "Only in Indiana." Oh, now you're passing judgement on an entire state... What state do you live in? I need to characterize everyone in your state as ignorant and opinionated. And the final bit of ignorance; assuming a photo anyone would want is lucky and then how much does your camera have to cost to make it a good photo, in your obviously relevant opinion?

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