Indiana Tax Court

Marion County, Simon tangle over valuation of Indianapolis malls

October 23, 2013
Dave Stafford
Arguments in two cases before the Indiana Tax Court in recent weeks featured wildly divergent views of the valuation of two Indianapolis shopping malls that have seen better days.
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Orbitz contracts with hotels are ‘trade secrets,’ Tax Court rules

October 17, 2013
Jennifer Nelson
The Indiana Tax Court Wednesday granted online travel company Orbitz LLC’s request to place certain documents under seal – including contracts the company has with three Indiana hotels. Judge Martha Wentworth determined that the contracts are trade secrets, so they are not subject to public disclosure.
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Warrick County man’s land correctly classified as residential excess acreage

October 9, 2013
Jennifer Nelson
A Warrick County man fighting the 2009 tax year assessment of his land received only a partial victory in the Indiana Tax Court Tuesday. The validity of his 2009 assessment will stand.
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Clarifications of statute still keep burden of proof on county assessor

October 3, 2013
Marilyn Odendahl
A county assessor’s attempt to shift the burden of proof onto a landowner in a dispute over a property assessment that increased more than 5 percent failed to convince the Indiana Tax Court.
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Tax Court affirms assessments of Shelbyville CVS store

September 24, 2013
Dave Stafford
The assessment of a Shelbyville CVS store is lower than the county wanted, higher than the drugstore chain wanted, but just right, the Indiana Tax Court concluded.
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Tax Court rules against UPS reinsurer on case justices reversed, remanded

September 17, 2013
Dave Stafford
United Parcel Service and its reinsurance affiliates are obligated to pay about $650,000 in taxes from the years 2000 and 2001, the Indiana Tax Court held. The court previously ruled in UPS’s favor, but this opinion comes on remand from an Indiana Supreme Court reversal.
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Tax Court: Miller Pipeline lacks support for summary judgment

August 12, 2013
Dave Stafford
An Indianapolis pipeline company must proceed to trial in its bid to earn a refund of sales and use taxes, Senior Judge Thomas Fisher ruled for Indiana Tax Court.
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Courts announce July 4 holiday closures

July 1, 2013
IL Staff
Indiana appellate courts and the 7th Circuit Court of Appeals are extending the Independence Day holiday to a four-day weekend.
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Tax court affirms classification of beneficiaries

June 28, 2013
Dave Stafford
A Hamilton County judge correctly classified beneficiaries as Class B and Class C transferees, subjecting them to higher taxes under Indiana’s inheritance tax, the Indiana Tax Court ruled Friday.
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Tax Court rejects company’s claim it was a passive investor

June 19, 2013
Jennifer Nelson
A mobile telecommunications group was unable to convince the Indiana Tax Court Tuesday that it was entitled to summary judgment on the issue of whether it should have received a refund for paid adjusted gross income tax.
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DLGF ordered to decide whether loan determination is unconstitutional

May 28, 2013
Jennifer Nelson
The Indiana Tax Court Friday sent a case back to the Department of Local Government Finance for it to take another look at its approval of a $400,000 loan for a fire truck to be paid entirely by residents of a Morgan County township. Some residents argued that because the truck would be used by other townships, it’s unconstitutional to order them to be solely responsible for the loan.
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Court rules county may re-establish hospital building fund

May 20, 2013
Dave Stafford
Jasper County was improperly denied the ability to establish a cumulative building fund and tax levy to enlarge and remodel a hospital, the Indiana Tax Court ruled.
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Mobile home park's occupancy rate not enough to reduce property assessment

May 6, 2013
Marilyn Odendahl
A low occupancy rate alone did not provide the owner of a mobile home community with the evidence it needed to get its property assessment reduced.
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Tax Court denies excess levy sought by IndyGo

May 6, 2013
Dave Stafford
Indianapolis’ public transit system lost a bid in the Indiana Tax Court to recover a budget shortfall that the Department of Local Government Finance ruled did not exist.
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Tax court rules that evidence, not conclusory statements, needed to make prima facie case

April 30, 2013
Marilyn Odendahl
A doubled property value will stand because the property owner did not offer any market-based evidence when challenging the new assessed value, the Indiana Tax Court has ruled.
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Judge: Undeveloped land can be assessed as agricultural

April 15, 2013
Jennifer Nelson
The Indiana Tax Court Friday upheld a final determination by the Indiana Board of Tax Review to assess farm land as agricultural that was purchased by a developer but remained undeveloped for years.
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Judge rules in favor of Caterpillar in tax deduction dispute

March 29, 2013
Jennifer Nelson
Indiana Tax Judge Martha Wentworth granted summary judgment to Caterpillar Inc. Thursday, finding the company’s foreign source dividends are deductible in calculating its state net operating losses available for carryover as a deduction from taxable income in future years.
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Attorneys use pro bono tax work to fill the gap

March 27, 2013
Marilyn Odendahl
Almost immediately after taking her seat on the Indiana Tax Court, Judge Martha Blood Wentworth saw the problem. Flowing into her court were numerous pro se litigants who ended up getting their cases bounced because they had made a procedural error.
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Snow forces court, office closures

December 26, 2012
Jennifer Nelson
Many people in Indiana may be enjoying an extra-long Christmas vacation thanks to blizzard-like conditions in parts of the state. Heavy snow and high winds have led to closures, including Indiana’s appellate courts.
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Evidence shows outrage over property tax assessment is a case of ‘buyer’s remorse’

November 6, 2012
Marilyn Odendahl
A dispute over a property tax assessment of a mobile home park is a case of buyer’s remorse and not indicative of an error by the Indiana Board of Tax Review, the Indiana Tax Court has ruled.
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Board did not abuse discretion in finding assessor’s appraisal more persuasive

November 6, 2012
Marilyn Odendahl
Noting that determining the assessed value of a property is not an exact science, the Indiana Tax Court rejected a property owner’s assertion that the county assessor’s appraisal was improperly given greater weight.
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Common carrier entitled to more tax exemptions

October 31, 2012
Jennifer Nelson
A Wabash-based company that relocates oversized factory machinery won a partial victory in the Indiana Tax Court Tuesday. Judge Martha Wentworth ordered the Indiana State Department of Revenue to reassess the company’s tax obligations after finding some property should be considered exempt.
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Marion County to ask Indiana Tax Court to take mall cases

October 24, 2012
Kathleen McLaughlin
Marion County is granting Simon Property Group Inc. a $2.4 million refund, after a tax review board cut the value of two ailing malls roughly in half.
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In reversal, tax court says estate not entitled to interest on refund, judgment

September 7, 2012
Dave Stafford
The estate of a Lowell chef and food production expert is not entitled to interest on a refund or judgment interest that the Lake County probate court awarded, the Indiana Tax Court ruled Friday.
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Tax judge declines to require attorneys represent LLCs in court

August 20, 2012
Jennifer Nelson
The Indiana Department of State Revenue asked the Indiana Tax Court to create a rule requiring limited liability companies be represented by attorneys in court, similar to a rule pertaining to corporations, but Judge Martha Wentworth declined to “invent such a rule where one does not currently exist.”
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