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Judge rejects petitioners’ requests to prevent tax collection

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Because petitioners seeking to enjoin the collection of tax filed their petitions before an original tax appeal was initiated, the Indiana Tax Court granted Marion County’s motions to dismiss.

Judge Martha Wentworth issued two orders Friday dealing with the same issue: the petitioners, before the Indiana Board of Tax Review had scheduled a hearing or ruled on the matters, filed their petitions asking the Tax Court to enjoin the collection of property taxes.

Washington Park Cemetery Association Inc. challenged the removal of an exemption previously applied to its Community Life Center, effective with the March 1, 2012, assessment. The entire complex had received an exemption from property taxes, including the life center. It was removed because special events, such as weddings, were sometimes held at the location.

West Ohio II LLC filed its petition asking the Tax Court to enjoin the collection of property taxes related to a disputed portion of its $39,314,000 assessment for March 1, 2013. West Ohio believed the property – a multi-tenant building and parking garage in Indianapolis – was substantially overvalued.

The same arguments were raised in both petitions, which involve the same attorneys on both cases: that the language “will raise” in I.C. 33-26-6-2(b)(1) allows for injunctive relief before an original tax appeal has been initiated; that the nature of preliminary injunctive relief typically seeks an order from the court before the full presentation of evidence and not after; and that the Tax Court should follow its holding in American Trucking Associations Inc. v. Indiana, 512 N.E.2d 920 (Ind. Tax. Ct. 1987).

But no relief can be granted because neither petitioner has filed an original tax appeal, Wentworth held. As such, the court does not have subject matter jurisdiction to rule on the petitions. In both cases, she granted the motion to dismiss filed by the Marion County assessor, treasurer and auditor.

She noted in a footnote that the principle established in American Trucking regarding the Tax Court’s subject matter jurisdiction was ultimately challenged and disposed of in another case by an original action with the Indiana Supreme Court in 1990.

“Because the Supreme Court issued an alternative writ of prohibition in that case barring the Tax Court from exercising subject matter jurisdiction without stating its rationale or publishing the writ, the parties debated its precedential value in this case. Nonetheless, the Court need not determine the effect of the  Supreme Court’s writ because it now comes to the opposite opinion regarding subject matter jurisdiction than that in American Trucking,” she wrote.

The cases are Washington Park Cemetery Association, Inc. v. Marion County Assessor, Marion County Treasurer, and Marion County Auditor, 49T10-1404-TA-10, and West Ohio II, LLC v. Marion County Assessor, Marion County Treasurer, and Marion County Auditor, 49T10-1404-TA-9.

 

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  1. Ah yes... Echoes of 1963 as a ghostly George Wallace makes his stand at the Schoolhouse door. We now know about the stand of personal belief over service to all constituents at the Carter County Clerk door. The results are the same, bigotry unable to follow the directions of the courts and the courts win. Interesting to watch the personal belief take a back seat rather than resign from a perception of local power to make the statement.

  2. An oath of office, does it override the conscience? That is the defense of overall soldier who violates higher laws, isnt it? "I was just following orders" and "I swore an oath of loyalty to der Fuhrer" etc. So this is an interesting case of swearing a false oath and then knowing that it was wrong and doing the right thing. Maybe they should chop her head off too like the "king's good servant-- but God's first" like St Thomas More. ...... We wont hold our breath waiting for the aclu or other "civil liberterians" to come to her defense since they are all arrayed on the gay side, to a man or should I say to a man and womyn?

  3. Perhaps we should also convene a panel of independent anthropological experts to study the issues surrounding this little-known branch of human sacrifice?

  4. I'm going to court the beginning of Oct. 2015 to establish visitation and request my daughters visits while she is in jail. I raised my grandchild for the first two and half years. She was born out of wedlock and the father and his adopted mother wantwd her aborted, they went as far as sueing my daughter for abortion money back 5mo. After my grandchild was born. Now because of depression and drug abuse my daughter lost custody 2 and a half years ago. Everyting went wrong in court when i went for custody my lawyer was thrown out and a replacment could only stay 45 min. The judge would not allow a postponement. So the father won. Now he is aleinating me and my daughter. No matter the amount of time spent getting help for my daughter and her doing better he runs her in the ground to the point of suicide because he wants her to be in a relationship with him. It is a sick game of using my grandchild as a pawn to make my daughter suffer for not wanting to be with him. I became the intervener in the case when my daughter first got into trouble. Because of this they gave me her visitation. Im hoping to get it again there is questions of abuse on his part and I want to make sure my grandchild is doing alright. I really dont understand how the parents have rights to walk in and do whatever they want when the refuse to stand up and raise the child at first . Why should it take two and a half years to decide you want to raise your child.The father used me so he could finish college get a job and stop paying support by getting custody. Support he was paying my daughter that I never saw.

  5. Pence said when he ordered the investigation that Indiana residents should be troubled by the allegations after the video went viral. Planned Parenthood has asked the government s top health scientists at the National Institutes of Health to convene a panel of independent experts to study the issues surrounding the little-known branch of medicine.

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