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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. All the lawyers involved in this don't add up to a hill of beans; mostly yes-men punching their tickets for future advancement. REMF types. Window dressing. Who in this mess was a real hero? the whistleblower that let the public know about the torture, whom the US sent to Jail. John Kyriakou. http://www.nytimes.com/2013/01/26/us/ex-officer-for-cia-is-sentenced-in-leak-case.html?_r=0 Now, considering that Torture is Illegal, considering that during Vietnam a soldier was court-martialed and imprisoned for waterboarding, why has the whistleblower gone to jail but none of the torturers have been held to account? It's amazing that Uncle Sam's sunk lower than Vietnam. But that's where we're at. An even more unjust and pointless war conducted in an even more bogus manner. this from npr: "On Jan. 21, 1968, The Washington Post ran a front-page photo of a U.S. soldier supervising the waterboarding of a captured North Vietnamese soldier. The caption said the technique induced "a flooding sense of suffocation and drowning, meant to make him talk." The picture led to an Army investigation and, two months later, the court martial of the soldier." Today, the US itself has become lawless.

  2. "Brain Damage" alright.... The lunatic is on the grass/ The lunatic is on the grass/ Remembering games and daisy chains and laughs/ Got to keep the loonies on the path.... The lunatic is in the hall/ The lunatics are in my hall/ The paper holds their folded faces to the floor/ And every day the paper boy brings more/ And if the dam breaks open many years too soon/ And if there is no room upon the hill/ And if your head explodes with dark forbodings too/ I'll see you on the dark side of the moon!!!

  3. It is amazing how selectively courts can read cases and how two very similar factpatterns can result in quite different renderings. I cited this very same argument in Brown v. Bowman, lost. I guess it is panel, panel, panel when one is on appeal. Sad thing is, I had Sykes. Same argument, she went the opposite. Her Rooker-Feldman jurisprudence is now decidedly unintelligible.

  4. November, 2014, I was charged with OWI/Endangering a person. I was not given a Breathalyzer test and the arresting officer did not believe that alcohol was in any way involved. I was self-overmedicated with prescription medications. I was taken to local hospital for blood draw to be sent to State Tox Lab. My attorney gave me a cookie-cutter plea which amounts to an ALCOHOL-related charge. Totally unacceptable!! HOW can I get my TOX report from the state lab???

  5. My mother got temporary guardianship of my children in 2012. my husband and I got divorced 2015 the judge ordered me to have full custody of all my children. Does this mean the temporary guardianship is over? I'm confused because my divorce papers say I have custody and he gets visits and i get to claim the kids every year on my taxes. So just wondered since I have in black and white that I have custody if I can go get my kids from my moms and not go to jail?

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