ILNews

Judge: Reformatted tax appeal untimely

Back to TopE-mailPrintBookmark and Share

Even though a couple had originally filed their tax appeal within the 45-day deadline, the Indiana Tax Court still dismissed their appeal because their reformatted documents and notice of intent to appeal weren't filed until after the deadline.

In E.L. & B.L. Holsapple v. Monroe County Assessor, No. 49T10-0907, TA-33, the Holsapples wanted to appeal the final determination by the Indiana Board of Tax Review regarding the real property assessment of their duplex, pole barn, and one acre of land for the 2006 and 2007 tax years. The board issued its final determination May 8, 2009. The Holsapples, pro se, filed a handwritten petition to appeal with the clerk's office June 22. The petition was returned two days later for reformatting. The Holsapples resubmitted the documents July 3 and the clerk forwarded and mailed copies of the petition to the appropriate parties.

The Monroe County Assessor moved to dismiss the appeal for lack of subject matter jurisdiction because the petition wasn't filed within 45 days. The Holsapples maintained the Tax Court should recognize the June 22 date as the date they filed and consider the reformatted petition to be an amendment to that filing. They believed the letter they received from the clerk requesting them to reformat their petition granted them a reasonable extension to file.

Even if Tax Court Judge Thomas Fisher assumed the reformatted petition relates back to June 22, the court still lacks jurisdiction to hear the appeal because copies of the petitions weren't served nor was notice of intent to appeal filed with the Indiana Board of Tax Review within the deadline, he wrote. As such, he granted the assessor's motion to dismiss.

ADVERTISEMENT

Sponsored by
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. @BryanJBrown, You are totally correct. I have no words, you nailed it.....

  2. You have not overstated the reality of the present situation. The government inquisitor in my case, who demanded that I, on the record, to choose between obedience to God's law or man's law, remains on the BLE, even an officer of the BLE, and was recently renewed in her contract for another four years. She has a long history in advancing LGBQT rights. http://www.realjock.com/article/1071 THINK WITH ME: What if a currently serving BLE officer or analogous court official (ie discplinary officer) asked an atheist to affirm the Existence, or demanded a transsexual to undergo a mental evaluation to probe his/her alleged mindcrime? That would end a career. The double standard is glaring, see the troubling question used to ban me for life from the Ind bar right here: https://www.scribd.com/doc/312841269/Thomas-More-Society-Amicus-Brown-v-Ind-Bd-of-Law-Examiners (see page 8 of 21) Again, what if I had been a homosexual rights activist before law school rather than a prolife activist? A gay rights activist after law school admitted to the SCOTUS and Kansas since 1996, without discipline? A homosexual rights activist who had argued before half the federal appellate courts in the country? I am pretty certain that had I been that LGBQT activist, and not a pro-life activist, my passing of the Indiana bar exam would have rendered me an Indiana attorney .... rather than forever banished. So yes, there is a glaring double standard. And some are even beyond the reach of constitutional and statutory protections. I was.

  3. Historically speaking pagans devalue children and worship animals. How close are we? Consider the ruling above plus today's tidbit from the politically correct high Court: http://indianacourts.us/times/2016/12/are-you-asking-the-right-questions-intimate-partner-violence-and-pet-abuse/

  4. The father is a convicted of spousal abuse. 2 restaining orders been put on him, never made any difference the whole time she was there. The time he choked the mother she dropped the baby the police were called. That was the only time he was taken away. The mother was suppose to have been notified when he was released no call was ever made. He made his way back, kicked the door open and terrified the mother. She ran down the hallway and locked herself and the baby in the bathroom called 911. The police came and said there was nothing they could do (the policeman was a old friend from highschool, good ole boy thing).They told her he could burn the place down as long as she wasn't in it.The mother got another resataining order, the judge told her if you were my daughter I would tell you to leave. So she did. He told her "If you ever leave me I will make your life hell, you don't know who your f!@#$%^ with". The fathers other 2 grown children from his 1st exwife havent spoke 1 word to him in almost 15yrs not 1 word.This is what will be a forsure nightmare for this little girl who is in the hands of pillar of the community. Totally corrupt system. Where I come from I would be in jail not only for that but non payment of child support. Unbelievably pitiful...

  5. dsm 5 indicates that a lot of kids with gender dysphoria grow out of it. so is it really a good idea to encourage gender reassignment? Perhaps that should wait for the age of majority. I don't question the compassionate motives of many of the trans-advocates, but I do question their wisdom. Likewise, they should not question the compassion of those whose potty policies differ. too often, any opposition to the official GLBT agenda is instantly denounced as "homophobia" etc.

ADVERTISEMENT