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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. I work with some older lawyers in the 70s, 80s, and they are sharp as tacks compared to the foggy minded, undisciplined, inexperienced, listless & aimless "youths" being churned out by the diploma mill law schools by the tens of thousands. A client is generally lucky to land a lawyer who has decided to stay in practice a long time. Young people shouldn't kid themselves. Experience is golden especially in something like law. When you start out as a new lawyer you are about as powerful as a babe in the cradle. Whereas the silver halo of age usually crowns someone who can strike like thunder.

  2. YES I WENT THROUGH THIS BEFORE IN A DIFFERENT SITUATION WITH MY YOUNGEST SON PEOPLE NEED TO LEAVE US ALONE WITH DCS IF WE ARE NOT HURTING OR NEGLECT OUR CHILDREN WHY ARE THEY EVEN CALLED OUT AND THE PEOPLE MAKING FALSE REPORTS NEED TO GO TO JAIL AND HAVE A CLASS D FELONY ON THERE RECORD TO SEE HOW IT FEELS. I WENT THREW ALOT WHEN HE WAS TAKEN WHAT ELSE DOES THESE SCHOOL WANT ME TO SERVE 25 YEARS TO LIFE ON LIES THERE TELLING OR EVEN LE SAME THING LIED TO THE COUNTY PROSECUTOR JUST SO I WOULD GET ARRESTED AND GET TIME HE THOUGHT AND IT TURNED OUT I DID WHAT I HAD TO DO NOT PROUD OF WHAT HAPPEN AND SHOULD KNOW ABOUT SEEKING MEDICAL ATTENTION FOR MY CHILD I AM DISABLED AND SICK OF GETTING TREATED BADLY HOW WOULD THEY LIKE IT IF I CALLED APS ON THEM FOR A CHANGE THEN THEY CAN COME AND ARREST THEM RIGHT OUT OF THE SCHOOL. NOW WE ARE HOMELESS AND THE CHILDREN ARE STAYING WITH A RELATIVE AND GUARDIAN AND THE SCHOOL WON'T LET THEM GO TO SCHOOL THERE BUT WANT THEM TO GO TO SCHOOL WHERE BULLYING IS ALLOWED REAL SMART THINKING ON A SCHOOL STAFF.

  3. Family court judges never fail to surprise me with their irrational thinking. First of all any man who abuses his wife is not fit to be a parent. A man who can't control his anger should not be allowed around his child unsupervised period. Just because he's never been convicted of abusing his child doesn't mean he won't and maybe he hasn't but a man that has such poor judgement and control is not fit to parent without oversight - only a moron would think otherwise. Secondly, why should the mother have to pay? He's the one who made the poor decisions to abuse and he should be the one to pay the price - monetarily and otherwise. Yes it's sad that the little girl may be deprived of her father, but really what kind of father is he - the one that abuses her mother the one that can't even step up and do what's necessary on his own instead the abused mother is to pay for him???? What is this Judge thinking? Another example of how this world rewards bad behavior and punishes those who do right. Way to go Judge - NOT.

  4. Right on. Legalize it. We can take billions away from the drug cartels and help reduce violence in central America and more unwanted illegal immigration all in one fell swoop. cut taxes on the savings from needless incarcerations. On and stop eroding our fourth amendment freedom or whatever's left of it.

  5. "...a switch from crop production to hog production "does not constitute a significant change."??? REALLY?!?! Any judge that cannot see a significant difference between a plant and an animal needs to find another line of work.

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