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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. Indianapolis employers harassment among minorities AFRICAN Americans needs to be discussed the metro Indianapolis area is horrible when it comes to harassing African American employees especially in the local healthcare facilities. Racially profiling in the workplace is an major issue. Please make it better because I'm many civil rights leaders would come here and justify that Indiana is a state the WORKS only applies to Caucasian Americans especially in Hamilton county. Indiana targets African Americans in the workplace so when governor pence is trying to convince people to vote for him this would be awesome publicity for the Presidency Elections.

  2. Wishing Mary Willis only God's best, and superhuman strength, as she attempts to right a ship that too often strays far off course. May she never suffer this personal affect, as some do who attempt to change a broken system: https://www.youtube.com/watch?v=QojajMsd2nE

  3. Indiana's seatbelt law is not punishable as a crime. It is an infraction. Apparently some of our Circuit judges have deemed settled law inapplicable if it fails to fit their litmus test of political correctness. Extrapolating to redefine terms of behavior in a violation of immigration law to the entire body of criminal law leaves a smorgasbord of opportunity for judicial mischief.

  4. I wonder if $10 diversions for failure to wear seat belts are considered moral turpitude in federal immigration law like they are under Indiana law? Anyone know?

  5. What a fine article, thank you! I can testify firsthand and by detailed legal reports (at end of this note) as to the dire consequences of rejecting this truth from the fine article above: "The inclusion and expansion of this right [to jury] in Indiana’s Constitution is a clear reflection of our state’s intention to emphasize the importance of every Hoosier’s right to make their case in front of a jury of their peers." Over $20? Every Hoosier? Well then how about when your very vocation is on the line? How about instead of a jury of peers, one faces a bevy of political appointees, mini-czars, who care less about due process of the law than the real czars did? Instead of trial by jury, trial by ideological ordeal run by Orwellian agents? Well that is built into more than a few administrative law committees of the Ind S.Ct., and it is now being weaponized, as is revealed in articles posted at this ezine, to root out post moderns heresies like refusal to stand and pledge allegiance to all things politically correct. My career was burned at the stake for not so saluting, but I think I was just one of the early logs. Due, at least in part, to the removal of the jury from bar admission and bar discipline cases, many more fires will soon be lit. Perhaps one awaits you, dear heretic? Oh, at that Ind. article 12 plank about a remedy at law for every damage done ... ah, well, the founders evidently meant only for those damages done not by the government itself, rabid statists that they were. (Yes, that was sarcasm.) My written reports available here: Denied petition for cert (this time around): http://tinyurl.com/zdmawmw Denied petition for cert (from the 2009 denial and five year banishment): http://tinyurl.com/zcypybh Related, not written by me: Amicus brief: http://tinyurl.com/hvh7qgp

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