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Tax Court affirms 2006 assessment appealed pro se

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Although sympathetic to a mother and daughter’s plight, the Indiana Tax Court affirmed the 2006 assessment of a downtown Indianapolis condominium. The judge pointed out that pro se litigants are held to the same standards as licensed attorneys.

Jaklin Idris and Dariana Kamenova owned the 2,135 square-foot condo unit in a building with two bars on the first three floors and residential condos on the second three floors. The condo was assessed at $395,900 for the 2006 tax year.

Idris appealed, and Kamenova argued before the Indiana Board of Tax Review in 2011 that the assessment should be $270,000 based on excessive noise, foul odors and persistence crime. She also claimed their unit was over-assessed and presented the Marion County Tax Reports and real estate listings for those units.  The board declined to reduce the assessment.

On appeal in Jaklin Idris and Dariana Kamenova v. Marion County Assessor, 49T10-1108-TA-49, Idris claimed that the board abused its discretion in finding that Kamenova failed to establish that their property was entitled to an obsolescence adjustment and in determining that the assessments of the three other units in their building failed to show that their property was over-assessed. Idris also argued that the board erred in upholding their assessment given the assessor’s improper use of the “one unit multiple units” classification.

Senior Judge Thomas Fisher noted that the record in the case shows that Kamenova did not offer any quantification or any other evidence to substantiate her claim that certain factors had diminished the value of her property by $125,900. And her evidence regarding the other units in the building did not establish that her assessment should be reduced because Kamenova did not provide any meaningful analysis as to the comparability of those properties nor did she attempt to explain how her unit was the same or different from those units.

Fisher found the plaintiffs waived the “one unit multiple units” classification argument because there is no evidence on the record that the assessor used such a classification and this argument was not presented to the Indiana Board of Tax Review.

“Kamenova’s and Idris’s presentations to both the Indiana Board and the Court reflect some of the challenges taxpayers have in understanding the complexities of our property tax system. While the Court is sympathetic to their plight, it is bound to apply the laws as written because pro se litigants are held to the same rules and standards as licensed attorneys,” Fisher wrote in upholding the assessment.
 

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  1. So that none are misinformed by my posting wihtout a non de plume here, please allow me to state that I am NOT an Indiana licensed attorney, although I am an Indiana resident approved to practice law and represent clients in Indiana's fed court of Nth Dist and before the 7th circuit. I remain licensed in KS, since 1996, no discipline. This must be clarified since the IN court records will reveal that I did sit for and pass the Indiana bar last February. Yet be not confused by the fact that I was so allowed to be tested .... I am not, to be clear in the service of my duty to be absolutely candid about this, I AM NOT a member of the Indiana bar, and might never be so licensed given my unrepented from errors of thought documented in this opinion, at fn2, which likely supports Mr Smith's initial post in this thread: http://caselaw.findlaw.com/us-7th-circuit/1592921.html

  2. When I served the State of Kansas as Deputy AG over Consumer Protection & Antitrust for four years, supervising 20 special agents and assistant attorneys general (back before the IBLE denied me the right to practice law in Indiana for not having the right stuff and pretty much crushed my legal career) we had a saying around the office: Resist the lure of the ring!!! It was a take off on Tolkiem, the idea that absolute power (I signed investigative subpoenas as a judge would in many other contexts, no need to show probable cause)could corrupt absolutely. We feared that we would overreach constitutional limits if not reminded, over and over, to be mindful to not do so. Our approach in so challenging one another was Madisonian, as the following quotes from the Father of our Constitution reveal: The essence of Government is power; and power, lodged as it must be in human hands, will ever be liable to abuse. We are right to take alarm at the first experiment upon our liberties. I believe there are more instances of the abridgement of freedom of the people by gradual and silent encroachments by those in power than by violent and sudden usurpations. Liberty may be endangered by the abuse of liberty, but also by the abuse of power. All men having power ought to be mistrusted. -- James Madison, Federalist Papers and other sources: http://www.constitution.org/jm/jm_quotes.htm RESIST THE LURE OF THE RING ALL YE WITH POLITICAL OR JUDICIAL POWER!

  3. My dear Mr Smith, I respect your opinions and much enjoy your posts here. We do differ on our view of the benefits and viability of the American Experiment in Ordered Liberty. While I do agree that it could be better, and that your points in criticism are well taken, Utopia does indeed mean nowhere. I think Madison, Jefferson, Adams and company got it about as good as it gets in a fallen post-Enlightenment social order. That said, a constitution only protects the citizens if it is followed. We currently have a bevy of public officials and judicial agents who believe that their subjectivism, their personal ideology, their elitist fears and concerns and cause celebs trump the constitutions of our forefathers. This is most troubling. More to follow in the next post on that subject.

  4. Yep I am not Bryan Brown. Bryan you appear to be a bigger believer in the Constitution than I am. Were I still a big believer then I might be using my real name like you. Personally, I am no longer a fan of secularism. I favor the confessional state. In religious mattes, it seems to me that social diversity is chaos and conflict, while uniformity is order and peace.... secularism has been imposed by America on other nations now by force and that has not exactly worked out very well.... I think the American historical experiment with disestablishmentarianism is withering on the vine before our eyes..... Since I do not know if that is OK for an officially licensed lawyer to say, I keep the nom de plume.

  5. I am compelled to announce that I am not posting under any Smith monikers here. That said, the post below does have a certain ring to it that sounds familiar to me: http://www.catholicnewworld.com/cnwonline/2014/0907/cardinal.aspx

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