ILNews

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

Back to TopCommentsE-mailPrintBookmark and Share

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when 50 Indiana Administrative Code 4.2-3.12, which promulgated a regulation interpreting the petition statute, was repealed, the time limitation was deleted.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.”

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Justice has finally been served. So glad that Dr. Ley can finally sleep peacefully at night knowing the truth has finally come to the surface.

  2. While this right is guaranteed by our Constitution, it has in recent years been hampered by insurance companies, i.e.; the practice of the plaintiff's own insurance company intervening in an action and filing a lien against any proceeds paid to their insured. In essence, causing an additional financial hurdle for a plaintiff to overcome at trial in terms of overall award. In a very real sense an injured party in exercise of their right to trial by jury may be the only party in a cause that would end up with zero compensation.

  3. Why in the world would someone need a person to correct a transcript when a realtime court reporter could provide them with a transcript (rough draft) immediately?

  4. This article proved very enlightening. Right ahead of sitting the LSAT for the first time, I felt a sense of relief that a score of 141 was admitted to an Indiana Law School and did well under unique circumstances. While my GPA is currently 3.91 I fear standardized testing and hope that I too will get a good enough grade for acceptance here at home. Thanks so much for this informative post.

  5. No, Ron Drake is not running against incumbent Larry Bucshon. That’s totally wrong; and destructively misleading to say anything like that. All political candidates, including me in the 8th district, are facing voters, not incumbents. You should not firewall away any of voters’ options. We need them all now more than ever. Right? Y’all have for decades given the Ds and Rs free 24/7/365 coverage of taxpayer-supported promotion at the expense of all alternatives. That’s plenty of head-start, money-in-the-pocket advantage for parties and people that don’t need any more free immunities, powers, privileges and money denied all others. Now it’s time to play fair and let voters know that there are, in fact, options. Much, much better, and not-corrupt options. Liberty or Bust! Andy Horning Libertarian for IN08 USA House of Representatives Freedom, Indiana

ADVERTISEMENT