ILNews

Tax Court affirms 2006 assessment appealed pro se

Back to TopCommentsE-mailPrintBookmark and Share

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.
 

ADVERTISEMENT

  • "Thats whats Wrong with the System"
    "Pro se litigants are held to the same rules and standards as licensed attorneys,”.

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. My name is joan, I live in United kingdom..I am here to say a big thank you to Dr odun for helping me and making me smile again, after reading a lot of testimonies about Dr odun i wrote him and told him to help me restore my marriage as my home have been scattered for 3yrs now, He replied my email and told me to send my pic and my husband pic and some other things, which i did and he said he will be done in 48hrs, with hope i slept and on the 3rd day Nathaniel called me and asked if i could pack my things to his place and forgive him, i was shocked and this is how dr odun helped me in restoring my. home Contact him: drodunhealinghome@aol.com or his website on drodunhealinghome.webs.com

  2. Indianapolis Bar Association President John Trimble and I are on the same page, but it is a very large page with plenty of room for others to join us. As my final Res Gestae article will express in more detail in a few days, the Great Recession hastened a fundamental and permanent sea change for the global legal service profession. Every state bar is facing the same existential questions that thrust the medical profession into national healthcare reform debates. The bench, bar, and law schools must comprehensively reconsider how we define the practice of law and what it means to access justice. If the three principals of the legal service profession do not recast the vision of their roles and responsibilities soon, the marketplace will dictate those roles and responsibilities without regard for the public interests that the legal profession professes to serve.

  3. I have met some highly placed bureaucrats who vehemently disagree, Mr. Smith. This is not your father's time in America. Some ideas are just too politically incorrect too allow spoken, says those who watch over us for the good of their concept of order.

  4. Lets talk about this without forgetting that Lawyers, too, have FREEDOM OF SPEECH AND ASSOCIATION

  5. Baer filed with the U.S. Court of Appeals Seventh Circuit on April 30 2015. When will this be decided? How many more appeals does this guy have? Unbelievable this is dragging on like this.

ADVERTISEMENT