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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. It appears the police and prosecutors are allowed to change the rules halfway through the game to suit themselves. I am surprised that the congress has not yet eliminated the right to a trial in cases involving any type of forensic evidence. That would suit their foolish law and order police state views. I say we eliminate the statute of limitations for crimes committed by members of congress and other government employees. Of course they would never do that. They are all corrupt cowards!!!

  2. Poor Judge Brown probably thought that by slavishly serving the godz of the age her violations of 18th century concepts like due process and the rule of law would be overlooked. Mayhaps she was merely a Judge ahead of her time?

  3. in a lawyer discipline case Judge Brown, now removed, was presiding over a hearing about a lawyer accused of the supposedly heinous ethical violation of saying the words "Illegal immigrant." (IN re Barker) http://www.in.gov/judiciary/files/order-discipline-2013-55S00-1008-DI-429.pdf .... I wonder if when we compare the egregious violations of due process by Judge Brown, to her chiding of another lawyer for politically incorrectness, if there are any conclusions to be drawn about what kind of person, what kind of judge, what kind of apparatchik, is busy implementing the agenda of political correctness and making off-limits legit advocacy about an adverse party in a suit whose illegal alien status is relevant? I am just asking the question, the reader can make own conclsuion. Oh wait-- did I use the wrong adjective-- let me rephrase that, um undocumented alien?

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  5. You can put your photos anywhere you like... When someone steals it they know it doesn't belong to them. And, a man getting a divorce is automatically not a nice guy...? That's ridiculous. Since when is need of money a conflict of interest? That would mean that no one should have a job unless they are already financially solvent without a job... A photographer is also under no obligation to use a watermark (again, people know when a photo doesn't belong to them) or provide contact information. Hey, he didn't make it easy for me to pay him so I'll just take it! Well heck, might as well walk out of the grocery store with a cart full of food because the lines are too long and you don't find that convenient. "Only in Indiana." Oh, now you're passing judgement on an entire state... What state do you live in? I need to characterize everyone in your state as ignorant and opinionated. And the final bit of ignorance; assuming a photo anyone would want is lucky and then how much does your camera have to cost to make it a good photo, in your obviously relevant opinion?

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