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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when 50 Indiana Administrative Code 4.2-3.12, which promulgated a regulation interpreting the petition statute, was repealed, the time limitation was deleted.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. I just wanted to point out that Congressman Jim Sensenbrenner, Senator Feinstein, former Senate majority leader Bill Frist, and former attorney general John Ashcroft are responsible for this rubbish. We need to keep a eye on these corrupt, arrogant, and incompetent fools.

  2. Well I guess our politicians have decided to give these idiot federal prosecutors unlimited power. Now if I guy bounces a fifty-dollar check, the U.S. attorney can intentionally wait for twenty-five years or so and have the check swabbed for DNA and file charges. These power hungry federal prosecutors now have unlimited power to mess with people. we can thank Wisconsin's Jim Sensenbrenner and Diane Feinstein, John Achcroft and Bill Frist for this one. Way to go, idiots.

  3. I wonder if the USSR had electronic voting machines that changed the ballot after it was cast? Oh well, at least we have a free media serving as vicious watchdog and exposing all of the rot in the system! (Insert rimshot)

  4. Jose, you are assuming those in power do not wish to be totalitarian. My experience has convinced me otherwise. Constitutionalists are nearly as rare as hens teeth among the powerbrokers "managing" us for The Glorious State. Oh, and your point is dead on, el correcta mundo. Keep the Founders’ (1791 & 1851) vision alive, my friend, even if most all others, and especially the ruling junta, chase only power and money (i.e. mammon)

  5. Hypocrisy in high places, absolute immunity handed out like Halloween treats (it is the stuff of which tyranny is made) and the belief that government agents are above the constitutions and cannot be held responsible for mere citizen is killing, perhaps has killed, The Republic. And yet those same power drunk statists just reel on down the hallway toward bureaucratic fascism.

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