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Judge: Reformatted tax appeal untimely

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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.

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  1. My husband financed a car through Wells Fargo In dec 2007 and in Jan 2012 they took him to court to garnish his wages through a company called autovest llc . Do u think the statue of limitations apply from the day last payment was received or from what should have been the completion of the loan

  2. Andrew, you are a whistleblower against an ideologically corrupt system that is also an old boys network ... Including old gals .... You are a huge threat to them. Thieves, liars, miscreants they understand, identify with, coddle. But whistleblowers must go to the stake. Burn well my friend, burn brightly, tyger.

  3. VSB dismissed the reciprocal discipline based on what Indiana did to me. Here we have an attorney actually breaking ethical rules, dishonest behavior, and only getting a reprimand. I advocated that this supreme court stop discriminating against me and others based on disability, and I am SUSPENDED 180 days. Time to take out the checkbook and stop the arrogant cheating to hurt me and retaliate against my good faith efforts to stop the discrimination of this Court. www.andrewstraw.org www.andrewstraw.net

  4. http://www.andrewstraw.org http://www.andrewstraw.net If another state believes by "Clear and convincing evidence" standard that Indiana's discipline was not valid and dismissed it, it is time for Curtis Hill to advise his clients to get out the checkbook. Discrimination time is over.

  5. Congrats Andrew, your street cred just shot up. As for me ... I am now an administrative law judge in Kansas, commissioned by the Governor to enforce due process rights against overreaching government agents. That after being banished for life from the Indiana bar for attempting to do the same as a mere whistleblowing bar applicant. The myth of one lowly peasant with the constitution does not play well in the Hoosier state. As for what our experiences have in common, I have good reason to believe that the same ADA Coordinator who took you out was working my file since 2007, when the former chief justice hired the same, likely to "take out the politically incorrect trash" like me. My own dealings with that powerful bureaucrat and some rather astounding actions .. actions that would make most state courts blush ... actions blessed in full by the Ind.S.Ct ... here: https://www.scribd.com/doc/299040839/2016Petitionforcert-to-SCOTUS

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