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Repeal of administrative code abolishes 3-year limit for filing petitions

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In a ruling that it conceded could “open the floodgates,” the Indiana Tax Court found neither state statute nor regulations provided any time limits for homeowners to file petitions to correct error on their property tax assessments.

The Tax Court reviewed the Petition to Correct Error Statute contained in Indiana Code 6-1.1-15-12 and discovered provisions that gave taxpayers three years to claim a refund had been removed.

In Joseph and Jeanne Hutcherson v. Robin L. Ward, Hamilton County Assessor, 49T10-1302-TA-10, the Tax Court denied the assessor’s motion to dismiss and urged the state to include time limitations in the petition statute.

The Hutchersons filed four petitions to correct error for the 2004 through 2007 tax years after they learned they had not been given their homestead deduction. Both the Hamilton County Property Tax Assessment Board of Appeals and the Indiana Board of Tax Review denied the petitions because the documents were filed after the three-year limit.

On appeals before the Tax Court, the county assessor argued the Hutchersons failed to timely file their petitions under the Petition to Correct Error Statute and the Refund Statute, Indiana Code 6-1.1-26.1.

The Tax Court found that when 50 Indiana Administrative Code 4.2-3.12, which promulgated a regulation interpreting the petition statute, was repealed, the time limitation was deleted. And none of the new regulations adopted in 2000 or 2009 included a specific time period for filing a petition to correct error.

Although the Refund Statute does impose a three-year limitation period for filing a claim for a refund, the Tax Court declined to stretch that provision into the petition statute.
 
“The Court is well aware that this decision has the potential to open the floodgates for petition to correct error appeals by finding, as it must, that no statutory or regulatory time limitation exists after April 1, 2000,” Judge Martha Blood Wentworth wrote. “Moreover, the Court strongly supports the important public policy favoring limitations of claims. … The Court ardently urges the Legislature or the Department of Local Government Finance to act with all haste to provide security against stale claims arising under Indiana Code 6-1.1-15-12.”

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  1. What is the one thing the Hoosier legal status quo hates more than a whistleblower? A lawyer whistleblower taking on the system man to man. That must never be rewarded, must always, always, always be punished, lest the whole rotten tree be felled.

  2. I want to post this to keep this tread alive and hope more of David's former clients might come forward. In my case, this coward of a man represented me from June 2014 for a couple of months before I fired him. I knew something was wrong when he blatantly lied about what he had advised me in my contentious and unfortunate divorce trial. His impact on the proceedings cast a very long shadow and continues to impact me after a lengthy 19 month divorce. I would join a class action suit.

  3. The dispute in LB Indiana regarding lake front property rights is typical of most beach communities along our Great Lakes. Simply put, communication to non owners when visiting the lakefront would be beneficial. The Great Lakes are designated navigational waters (including shorelines). The high-water mark signifies the area one is able to navigate. This means you can walk, run, skip, etc. along the shores. You can't however loiter, camp, sunbath in front of someones property. Informational signs may be helpful to owners and visitors. Our Great Lakes are a treasure that should be enjoyed by all. PS We should all be concerned that the Long Beach, Indiana community is on septic systems.

  4. Dear Fan, let me help you correct the title to your post. "ACLU is [Left] most of the time" will render it accurate. Just google it if you doubt that I am, err, "right" about this: "By the mid-1930s, Roger Nash Baldwin had carved out a well-established reputation as America’s foremost civil libertarian. He was, at the same time, one of the nation’s leading figures in left-of-center circles. Founder and long time director of the American Civil Liberties Union, Baldwin was a firm Popular Fronter who believed that forces on the left side of the political spectrum should unite to ward off the threat posed by right-wing aggressors and to advance progressive causes. Baldwin’s expansive civil liberties perspective, coupled with his determined belief in the need for sweeping socioeconomic change, sometimes resulted in contradictory and controversial pronouncements. That made him something of a lightning rod for those who painted the ACLU with a red brush." http://www.harvardsquarelibrary.org/biographies/roger-baldwin-2/ "[George Soros underwrites the ACLU' which It supports open borders, has rushed to the defense of suspected terrorists and their abettors, and appointed former New Left terrorist Bernardine Dohrn to its Advisory Board." http://www.discoverthenetworks.org/viewSubCategory.asp?id=1237 "The creation of non-profit law firms ushered in an era of progressive public interest firms modeled after already established like the National Association for the Advancement of Colored People ("NAACP") and the American Civil Liberties Union ("ACLU") to advance progressive causes from the environmental protection to consumer advocacy." https://en.wikipedia.org/wiki/Cause_lawyering

  5. Mr. Foltz: Your comment that the ACLU is "one of the most wicked and evil organizations in existence today" clearly shows you have no real understanding of what the ACLU does for Americans. The fact that the state is paying out so much in legal fees to the ACLU is clear evidence the ACLU is doing something right, defending all of us from laws that are unconstitutional. The ACLU is the single largest advocacy group for the US Constitution. Every single citizen of the United States owes some level of debt to the ACLU for defending our rights.

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