Indiana Tax Court

Exclusive appeal notice filing with state clerk begins Jan. 1

December 27, 2013
IL Staff
Attorneys who don’t file a notice of appeal with the Office of the Clerk of the Indiana Supreme Court, Court of Appeals and Tax Court after Jan. 1 will forfeit their right to appeal.
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Man entitled to homestead deduction on Fountain County property

December 11, 2013
Jennifer Nelson
The Indiana Tax Court Tuesday reversed the determination that a man could not receive the homestead standard deduction on his Fountain County property because the decision is unsupported by evidence. The Indiana Board of Tax Review’s conclusion that the property was not Roderick Kellam’s principal place of residence was contrary to law. 
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Filings continue to drop, as does funding for Indiana courts

November 6, 2013
Dave Stafford
A sharp decline in infraction and ordinance-violation cases is among factors that resulted in courts around the state collecting considerably less revenue, according to data released in the annual Judicial Service Reports.
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Tax Court lets owners’ appeal go forward in alleged ‘puppy mill’ case

November 1, 2013
Dave Stafford
The former owners of an alleged puppy mill in Harrison County may pursue their claim that because the state overreached in using jeopardy tax warrants to seize their animals and property, they are entitled to a refund of the value of the taken property.
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Marion County, Simon tangle over valuation of Indianapolis malls

October 23, 2013
Dave Stafford
Arguments in two cases before the Indiana Tax Court in recent weeks featured wildly divergent views of the valuation of two Indianapolis shopping malls that have seen better days.
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Orbitz contracts with hotels are ‘trade secrets,’ Tax Court rules

October 17, 2013
Jennifer Nelson
The Indiana Tax Court Wednesday granted online travel company Orbitz LLC’s request to place certain documents under seal – including contracts the company has with three Indiana hotels. Judge Martha Wentworth determined that the contracts are trade secrets, so they are not subject to public disclosure.
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Warrick County man’s land correctly classified as residential excess acreage

October 9, 2013
Jennifer Nelson
A Warrick County man fighting the 2009 tax year assessment of his land received only a partial victory in the Indiana Tax Court Tuesday. The validity of his 2009 assessment will stand.
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Clarifications of statute still keep burden of proof on county assessor

October 3, 2013
Marilyn Odendahl
A county assessor’s attempt to shift the burden of proof onto a landowner in a dispute over a property assessment that increased more than 5 percent failed to convince the Indiana Tax Court.
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Tax Court affirms assessments of Shelbyville CVS store

September 24, 2013
Dave Stafford
The assessment of a Shelbyville CVS store is lower than the county wanted, higher than the drugstore chain wanted, but just right, the Indiana Tax Court concluded.
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Tax Court rules against UPS reinsurer on case justices reversed, remanded

September 17, 2013
Dave Stafford
United Parcel Service and its reinsurance affiliates are obligated to pay about $650,000 in taxes from the years 2000 and 2001, the Indiana Tax Court held. The court previously ruled in UPS’s favor, but this opinion comes on remand from an Indiana Supreme Court reversal.
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Tax Court: Miller Pipeline lacks support for summary judgment

August 12, 2013
Dave Stafford
An Indianapolis pipeline company must proceed to trial in its bid to earn a refund of sales and use taxes, Senior Judge Thomas Fisher ruled for Indiana Tax Court.
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Courts announce July 4 holiday closures

July 1, 2013
IL Staff
Indiana appellate courts and the 7th Circuit Court of Appeals are extending the Independence Day holiday to a four-day weekend.
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Tax court affirms classification of beneficiaries

June 28, 2013
Dave Stafford
A Hamilton County judge correctly classified beneficiaries as Class B and Class C transferees, subjecting them to higher taxes under Indiana’s inheritance tax, the Indiana Tax Court ruled Friday.
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Tax Court rejects company’s claim it was a passive investor

June 19, 2013
Jennifer Nelson
A mobile telecommunications group was unable to convince the Indiana Tax Court Tuesday that it was entitled to summary judgment on the issue of whether it should have received a refund for paid adjusted gross income tax.
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DLGF ordered to decide whether loan determination is unconstitutional

May 28, 2013
Jennifer Nelson
The Indiana Tax Court Friday sent a case back to the Department of Local Government Finance for it to take another look at its approval of a $400,000 loan for a fire truck to be paid entirely by residents of a Morgan County township. Some residents argued that because the truck would be used by other townships, it’s unconstitutional to order them to be solely responsible for the loan.
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Court rules county may re-establish hospital building fund

May 20, 2013
Dave Stafford
Jasper County was improperly denied the ability to establish a cumulative building fund and tax levy to enlarge and remodel a hospital, the Indiana Tax Court ruled.
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Mobile home park's occupancy rate not enough to reduce property assessment

May 6, 2013
Marilyn Odendahl
A low occupancy rate alone did not provide the owner of a mobile home community with the evidence it needed to get its property assessment reduced.
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Tax Court denies excess levy sought by IndyGo

May 6, 2013
Dave Stafford
Indianapolis’ public transit system lost a bid in the Indiana Tax Court to recover a budget shortfall that the Department of Local Government Finance ruled did not exist.
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Tax court rules that evidence, not conclusory statements, needed to make prima facie case

April 30, 2013
Marilyn Odendahl
A doubled property value will stand because the property owner did not offer any market-based evidence when challenging the new assessed value, the Indiana Tax Court has ruled.
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Judge: Undeveloped land can be assessed as agricultural

April 15, 2013
Jennifer Nelson
The Indiana Tax Court Friday upheld a final determination by the Indiana Board of Tax Review to assess farm land as agricultural that was purchased by a developer but remained undeveloped for years.
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Judge rules in favor of Caterpillar in tax deduction dispute

March 29, 2013
Jennifer Nelson
Indiana Tax Judge Martha Wentworth granted summary judgment to Caterpillar Inc. Thursday, finding the company’s foreign source dividends are deductible in calculating its state net operating losses available for carryover as a deduction from taxable income in future years.
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Attorneys use pro bono tax work to fill the gap

March 27, 2013
Marilyn Odendahl
Almost immediately after taking her seat on the Indiana Tax Court, Judge Martha Blood Wentworth saw the problem. Flowing into her court were numerous pro se litigants who ended up getting their cases bounced because they had made a procedural error.
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Snow forces court, office closures

December 26, 2012
Jennifer Nelson
Many people in Indiana may be enjoying an extra-long Christmas vacation thanks to blizzard-like conditions in parts of the state. Heavy snow and high winds have led to closures, including Indiana’s appellate courts.
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Evidence shows outrage over property tax assessment is a case of ‘buyer’s remorse’

November 6, 2012
Marilyn Odendahl
A dispute over a property tax assessment of a mobile home park is a case of buyer’s remorse and not indicative of an error by the Indiana Board of Tax Review, the Indiana Tax Court has ruled.
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Board did not abuse discretion in finding assessor’s appraisal more persuasive

November 6, 2012
Marilyn Odendahl
Noting that determining the assessed value of a property is not an exact science, the Indiana Tax Court rejected a property owner’s assertion that the county assessor’s appraisal was improperly given greater weight.
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  1. On a related note, I offered the ICLU my cases against the BLE repeatedly, and sought their amici aid repeatedly as well. Crickets. Usually not even a response. I am guessing they do not do allegations of anti-Christian bias? No matter how glaring? I have posted on other links the amicus brief that did get filed (search this ezine, e.g., Kansas attorney), read the Thomas More Society brief to note what the ACLU ran from like vampires from garlic. An Examiner pledged to advance diversity and inclusion came right out on the record and demanded that I choose Man's law or God's law. I wonder, had I been asked to swear off Allah ... what result then, ICLU? Had I been found of bad character and fitness for advocating sexual deviance, what result then ICLU? Had I been lifetime banned for posting left of center statements denigrating the US Constitution, what result ICLU? Hey, we all know don't we? Rather Biased.

  2. It was mentioned in the article that there have been numerous CLE events to train attorneys on e-filing. I would like someone to provide a list of those events, because I have not seen any such events in east central Indiana, and since Hamilton County is one of the counties where e-filing is mandatory, one would expect some instruction in this area. Come on, people, give some instruction, not just applause!

  3. This law is troubling in two respects: First, why wasn't the law reviewed "with the intention of getting all the facts surrounding the legislation and its actual impact on the marketplace" BEFORE it was passed and signed? Seems a bit backwards to me (even acknowledging that this is the Indiana state legislature we're talking about. Second, what is it with the laws in this state that seem to create artificial monopolies in various industries? Besides this one, the other law that comes to mind is the legislation that governed the granting of licenses to firms that wanted to set up craft distilleries. The licensing was limited to only those entities that were already in the craft beer brewing business. Republicans in this state talk a big game when it comes to being "business friendly". They're friendly alright . . . to certain businesses.

  4. Gretchen, Asia, Roberto, Tonia, Shannon, Cheri, Nicholas, Sondra, Carey, Laura ... my heart breaks for you, reaching out in a forum in which you are ignored by a professional suffering through both compassion fatigue and the love of filthy lucre. Most if not all of you seek a warm blooded Hoosier attorney unafraid to take on the government and plead that government officials have acted unconstitutionally to try to save a family and/or rescue children in need and/or press individual rights against the Leviathan state. I know an attorney from Kansas who has taken such cases across the country, arguing before half of the federal courts of appeal and presenting cases to the US S.Ct. numerous times seeking cert. Unfortunately, due to his zeal for the constitutional rights of peasants and willingness to confront powerful government bureaucrats seemingly violating the same ... he was denied character and fitness certification to join the Indiana bar, even after he was cleared to sit for, and passed, both the bar exam and ethics exam. And was even admitted to the Indiana federal bar! NOW KNOW THIS .... you will face headwinds and difficulties in locating a zealously motivated Hoosier attorney to face off against powerful government agents who violate the constitution, for those who do so tend to end up as marginalized as Paul Odgen, who was driven from the profession. So beware, many are mere expensive lapdogs, the kind of breed who will gladly take a large retainer, but then fail to press against the status quo and powers that be when told to heel to. It is a common belief among some in Indiana that those attorneys who truly fight the power and rigorously confront corruption often end up, actually or metaphorically, in real life or at least as to their careers, as dead as the late, great Gary Welch. All of that said, I wish you the very best in finding a Hoosier attorney with a fighting spirit to press your rights as far as you can, for you do have rights against government actors, no matter what said actors may tell you otherwise. Attorneys outside the elitist camp are often better fighters that those owing the powers that be for their salaries, corner offices and end of year bonuses. So do not be afraid to retain a green horn or unconnected lawyer, many of them are fine men and woman who are yet untainted by the "unique" Hoosier system.

  5. I am not the John below. He is a journalist and talk show host who knows me through my years working in Kansas government. I did no ask John to post the note below ...

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