Indiana Tax Court

Court declines to rule on constitutionality of statute as it relates to auditors

May 26, 2015
Jennifer Nelson
Because the Marion County auditor does not have statutory or common law standing to appeal a property tax assessment board of appeals’ decision under Indiana Code 6-1.1-15-12 to the Indiana Tax Court, its judge, Martha Wentworth, held that the constitutional challenge raised regarding the statute will have to be decided another day.
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Tax Court affirms Zionsville office assessment

May 15, 2015
Dave Stafford
The Indiana Tax Court on Thursday affirmed the real estate assessment of an office building on Zionsville’s Main Street in Boone County.
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Tax Court: Assessor did not comport with notice requirements for back taxes

May 13, 2015
Jennifer Nelson
Although the Grant County assessor was authorized to assess two subject properties under I.C. 6-1.1-9-1, which allows for retroactive assessment, the assessor did not give the taxpayer sufficient notice of certain assessments, the Indiana Tax Court ruled Tuesday.
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Jury is out on Indiana Tax Court

May 6, 2015
Dave Stafford
The Indiana Supreme Court on April 20 appointed a task force to study the work volume, operations and performance of Indiana’s Tax Court, created in 1986 by the Legislature to remove the intricate tax cases from state trial courts.
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Appellate court records make switch to Odyssey May 4

April 29, 2015
IL Staff
Beginning next week, basic case information on appeals before the Indiana Supreme Court and Court of Appeals will be available to the public through the Odyssey docket. The Indiana Tax Court made the switch in December.
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County can’t raise tax to fund emergency expenses

April 24, 2015
Jennifer Nelson
The Indiana Tax Court affirmed the decision by the Department of Local Government Finance to deny the Clark County Board of Commissioners' request to increase the county's Cumulative Capital Development Fund tax rate for the 2012 budget year. The county sought the additional funds for a rainy day fund and to cover unexpected emergency costs.
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Tax Court panel to review resources, performance

April 21, 2015
IL Staff
The Indiana Supreme Court Monday announced the establishment of a task force to review the Tax Court’s operations.
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Tax Court puts certain ESPN records under seal

April 10, 2015
Jennifer Nelson
Because the records ESPN Productions Inc. seeks to keep from public disclosure in its appeal of taxes assessed against it contain trade secrets, the Indiana Tax Court on Thursday granted the company's request to put most of records at issue under seal.
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Tax Court affirms ruling in favor of KinderCare on educational exemption

April 1, 2015
Jennifer Nelson
The Indiana Board of Tax Review did not err when it determined property on which a KinderCare Learning Center sits qualified for an educational purposes exemption for the 2009 tax year, the Indiana Tax Court ruled Wednesday.
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Tax Court lacks jurisdiction to hear casino’s claim

March 17, 2015
Jennifer Nelson
The Indiana Tax Court on Monday dismissed a northern Indiana casino’s appeal of the LaPorte County treasurer’s failure to refund paid innkeeper’s tax, finding the court lacks subject matter jurisdiction.
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Tax Court affirms denial of exemptions on lake property

February 20, 2015
Dave Stafford
A Lake Wawasee homeowners association failed to persuade the Indiana Tax Court to overturn Board of Tax Review denials of exemptions for waterfront property it claimed was maintained to retain and preserve the natural characteristics of land and water.
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Tanker trailer manufacturer not entitled to sales tax refund on rehabbed tankers

February 17, 2015
Jennifer Nelson
A Delphi company that makes cryogenic tanker trailers as well as repairs and rehabilitates used ones could not convince the Indiana Tax Court that it should be entitled to a refund on the utilities it used to rehab used tankers.
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Judge orders revenue department to produce handwritten notes

February 2, 2015
Jennifer Nelson
Two pages of handwritten notes prepared by an Indiana Department of State Revenue employee must be turned over to an Illinois company challenging the denial of four refund claims, the Indiana Tax Court held Friday.
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Court dismisses 11 property tax exemption appeals for lack of jurisdiction

January 21, 2015
Jennifer Nelson
Indiana Tax Judge Martha Wentworth dismissed the challenges brought by 11 cooperatives regarding the Indiana Board of Tax Review’s denial of their appeals after their property tax exemptions were revoked. The judge found the court lacks subject matter jurisdiction to hear the cases.
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Tax Court: Alleged puppy mill owner wrongly denied refund

January 5, 2015
The Indiana Department of Revenue improperly denied a refund of the value of 240 dogs seized by the state from an alleged Harrison County puppy mill, the Indiana Tax Court ruled Dec. 31.
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‘Second haircut’ nixed by tax court

December 29, 2014
Marilyn Odendahl
A finance company that purchased car loans at a discounted price is entitled to recoup all the sales tax on the loans which have since gone into default.
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Tax Court invalidates contract distinction in administrative regulations

December 22, 2014
Jennifer Nelson
In ruling for a national home improvement chain on whether it had to collect sales tax from customers who used its contractor services, the Indiana Tax Court invalidated a distinction contained in Department of Revenue administrative regulations regarding the type of contract a contractor uses.
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Online Extra: Judicial Roundtable 2014

December 17, 2014
IL Staff
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state's appellate courts were being led by women. Indiana Lawyer recently invited Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana's Bankruptcy Court to discuss their career paths as well as opportunities and challenges today's courts and lawyers face.
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The changing face of the judiciary

December 17, 2014
IL Staff
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Indiana Chief Justice Loretta Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as the opportunities and challenges today’s courts and lawyers face.
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Tax Court records migrating to Odyssey

November 25, 2014
IL Staff
Indiana Tax Court records will migrate to the Odyssey case management system effective Dec.1, the first state appeals court to transfer records to the system. Records will be available at no charge online at mycase.in.gov.
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Court reverses adjustment to fire protection territory’s general fund levy

November 20, 2014
Jennifer Nelson
Citing a lack of sufficient factual findings and a public law’s unconstitutionality, the Indiana Tax Court on Wednesday reversed the adjustment made by the Department of Local Government Finance to the Greenfield Fire Protection Territory’s general fund levy for the 2012 budget year.
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All appeals judges retained by voters

November 5, 2014
IL Staff
The four Indiana appellate judges up for retention this year received approval from voters Tuesday.
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Judge rules for revenue department on man’s claim for sanctions

September 18, 2014
Jennifer Nelson
A man who argued that the Indiana Department of State Revenue should be sanctioned for allegedly producing his ex-wife’s transmittal envelope for her tax return and passing it off as his own lost his case before the Indiana Tax Court Thursday.
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Tax Court denies rehearing in charitable purposes exemption case

September 10, 2014
Jennifer Nelson
Tax Judge Martha Wentworth affirmed that a housing company in Bartholomew County failed to show that its rental properties qualified for a charitable purposes exemption for the 2006 tax year. The judge denied granting Housing Partnerships Inc.’s request for a rehearing.
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Tax Court reverses reduction in school corp.'s exempt debt service fund levy

September 2, 2014
Jennifer Nelson
The Indiana Tax Court on Friday overturned the decision by the Department of Local Government Finance to reduce the Gary Community School Corp.’s exempt debt service fund levy for the 2011 budget year. Judge Martha Wentworth found the state agency had no authority to reduce the levy.
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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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