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Court: No rehearing based on another decision

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The Indiana Tax Court granted a petition for rehearing to clarify its ruling that a Hamilton County property qualified for a charitable/religious exemption. The Tax Court also denied rehearing a St. Joseph County case that claimed the decision in that case should be reconsidered based on the original ruling in the Hamilton County case.

On Wednesday, the Tax Court granted the petition for rehearing in Oaken Bucket Partners, LLC v. Hamilton County Property Tax Assessment Board of Appeals, et al., No. 49T10-0612-TA-113, and affirmed its previous decision in its entirety. The Tax Court held that a portion of Oaken Bucket's real property qualified for a charitable/religious purposes exemption for the 2004 tax year under Indiana Code Section 6-1.1-10-16. The Hamilton County Property Tax Assessment Board of Appeals and the county assessor filed a petition for rehearing because they believed the court committed reversible error when it failed to find Oaken Bucket had been prejudiced and that the earlier decision conflicts with Travelers' Insurance Co. v. Kent, 50 N.E. 562 (Ind. 1898), and Spohn v. Stark, 150 N.E. 787 (Ind. 1926).

The Tax Court disagreed, finding that when it determined that the Indiana Board's final determination wasn't supported by substantial evidence, it necessarily meant that the court found that Oaken Bucket had been prejudiced, wrote Judge Thomas Fisher. I.C. Section 33-26-6-4 doesn't state that a party may only be harmed when it suffers financial loss, but that the actions of the Indiana Board are the catalysts of prejudice.

Judge Fisher didn't find Oaken Bucket to conflict with the 1898 or 1926 decisions from the Indiana Supreme Court and pointed out that in 1975 the legislature rewrote the statute those cases relied on and removed certain words to make it less restrictive.

"In this case, the totality of the evidence established that Oaken Bucket possessed its own charitable purpose and that its property was both occupied and predominately used for religious purposes," he wrote.

The Tax Court denied rehearing in Jamestown Homes of Mishawaka, Inc. v. St. Joseph County Assessor, No. 49T10-0802-TA-17, which the court originally handed down the same day as its ruling in Oaken Bucket. The Tax Court affirmed that Jamestown Homes of Mishawaka wasn't entitled to a property tax exemption on apartments it leased to low- and moderate-income people for below-market rent. Jamestown petitioned for rehearing, believing the Tax Court has to reconsider its decision based on the ruling in Oaken Bucket, and because the Tax Court created a new burden of proof.

In Oaken Bucket, there was no question the subject property was occupied and used for religious purposes; Jamestown, however, failed to show that its federal-subsidized, low-income housing was property used for a charitable purpose, Judge Fisher wrote.

Jamestown also claimed the Tax Court strayed from applying the well-established test for determining whether property qualifies for the exemption and applied a "new test." But the Tax Court didn't apply a new test and actually just explained to Jamestown that in order to meet its burden of proof, it had to do more than make statements that the provision of low-income housing is a charitable purpose, wrote the judge.

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  1. Brian W, I fear I have not been sufficiently entertaining to bring you back. Here is a real laugh track that just might do it. When one is grabbed by the scruff of his worldview and made to choose between his Confession and his profession ... it is a not a hard choice, given the Confession affects eternity. But then comes the hardship in this world. Imagine how often I hear taunts like yours ... "what, you could not even pass character and fitness after they let you sit and pass their bar exam ... dude, there must really be something wrong with you!" Even one of the Bishop's foremost courtiers said that, when explaining why the RCC refused to stand with me. You want entertaining? How about watching your personal economy crash while you have a wife and five kids to clothe and feed. And you can't because you cannot work, because those demanding you cast off your Confession to be allowed into "their" profession have all the control. And you know that they are wrong, dead wrong, and that even the professional code itself allows your Faithful stand, to wit: "A lawyer may refuse to comply with an obligation imposed by law upon a good faith belief that no valid obligation exists. The provisions of Rule 1.2(d) concerning a good faith challenge to the validity, scope, meaning or application of the law apply to challenges of legal regulation of the practice of law." YET YOU ARE A NONPERSON before the BLE, and will not be heard on your rights or their duties to the law -- you are under tyranny, not law. And so they win in this world, you lose, and you lose even your belief in the rule of law, and demoralization joins poverty, and very troubling thoughts impeaching self worth rush in to fill the void where your career once lived. Thoughts you did not think possible. You find yourself a failure ... in your profession, in your support of your family, in the mirror. And there is little to keep hope alive, because tyranny rules so firmly and none, not the church, not the NGO's, none truly give a damn. Not even a new court, who pay such lip service to justice and ancient role models. You want entertainment? Well if you are on the side of the courtiers running the system that has crushed me, as I suspect you are, then Orwell must be a real riot: "There will be no curiosity, no enjoyment of the process of life. All competing pleasures will be destroyed. But always — do not forget this, Winston — always there will be the intoxication of power, constantly increasing and constantly growing subtler. Always, at every moment, there will be the thrill of victory, the sensation of trampling on an enemy who is helpless. If you want a picture of the future, imagine a boot stamping on a human face — forever." I never thought they would win, I always thought that at the end of the day the rule of law would prevail. Yes, the rule of man's law. Instead power prevailed, so many rules broken by the system to break me. It took years, but, finally, the end that Dr Bowman predicted is upon me, the end that she advised the BLE to take to break me. Ironically, that is the one thing in her far left of center report that the BLE (after stamping, in red ink, on Jan 22) is uninterested in, as that the BLE and ADA office that used the federal statute as a sword now refuses to even dialogue on her dire prediction as to my fate. "C'est la vie" Entertaining enough for you, status quo defender?

  2. Low energy. Next!

  3. Had William Pryor made such provocative statements as a candidate for the Indiana bar he could have been blackballed as I have documented elsewhere on this ezine. That would have solved this huuuge problem for the Left and abortion industry the good old boy (and even girl) Indiana way. Note that Diane Sykes could have made a huuge difference, but she chose to look away like most all jurists who should certainly recognize a blatantly unconstitutional system when filed on their docket. See footnotes 1 & 2 here: http://caselaw.findlaw.com/us-7th-circuit/1592921.html Sykes and Kanne could have applied a well established exception to Rooker Feldman, but instead seemingly decided that was not available to conservative whistleblowers, it would seem. Just a loss and two nice footnotes to numb the pain. A few short years later Sykes ruled the very opposite on the RF question, just as she had ruled the very opposite on RF a few short years before. Indy and the abortion industry wanted me on the ground ... they got it. Thank God Alabama is not so corrupted! MAGA!!!

  4. OK, take notice. Those wondering just how corrupt the Indiana system is can see the picture in this post. Attorney Donald James did not criticize any judges, he merely, it would seem, caused some clients to file against him and then ignored his own defense. James thus disrespected the system via ignoring all and was also ordered to reimburse the commission $525.88 for the costs of prosecuting the first case against him. Yes, nearly $526 for all the costs, the state having proved it all. Ouch, right? Now consider whistleblower and constitutionalist and citizen journalist Paul Ogden who criticized a judge, defended himself in such a professional fashion as to have half the case against him thrown out by the ISC and was then handed a career ending $10,000 bill as "half the costs" of the state crucifying him. http://www.theindianalawyer.com/ogden-quitting-law-citing-high-disciplinary-fine/PARAMS/article/35323 THE TAKEAWAY MESSAGE for any who have ears to hear ... resist Star Chamber and pay with your career ... welcome to the Indiana system of (cough) justice.

  5. GMA Ranger, I, too, was warned against posting on how the Ind govt was attempting to destroy me professionally, and visit great costs and even destitution upon my family through their processing. No doubt the discussion in Indy today is likely how to ban me from this site (I expect I soon will be), just as they have banned me from emailing them at the BLE and Office of Bar Admission and ADA coordinator -- or, if that fails, whether they can file a complaint against my Kansas or SCOTUS law license for telling just how they operate and offering all of my files over the past decade to any of good will. The elitist insiders running the Hoosier social control mechanisms realize that knowledge and a unified response will be the end of their unjust reign. They fear exposure and accountability. I was banned for life from the Indiana bar for questioning government processing, that is, for being a whistleblower. Hoosier whistleblowers suffer much. I have no doubt, Gma Ranger, of what you report. They fear us, but realize as long as they keep us in fear of them, they can control us. Kinda like the kids' show Ants. Tyrannical governments the world over are being shaken by empowered citizens. Hoosiers dealing with The Capitol are often dealing with tyranny. Time to rise up: https://www.theguardian.com/technology/2017/jan/17/governments-struggling-to-retain-trust-of-citizens-global-survey-finds Back to the Founders! MAGA!

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