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Tax Court denies assessor's motion to dismiss appeal

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Indiana Tax Judge Martha Wentworth denied the Marion County assessor’s motion to dismiss two petitioners' original tax appeal, finding the parties properly served a copy of the petition with the attorney general’s office.

Jaklin Idris and Dariana Kamenova wanted to appeal the Indiana Board of Tax Review’s final determination in which it upheld the 2006 assessment of Idris’ and Kamenova’s real property. Idris went to the Tax Court clerk’s office and provided the clerk with four copies of a notice of claim and two copies of a notice of appearance. The clerk’s office sent the information to the Board of Tax Review and the attorney general instead of Idris personally mailing or delivering them.

The Marion County assessor argues that Idris didn’t comply with Indiana Code 6-1.1-15-5(b)(2) and Tax Court Rule 16(C) because the clerk served a copy of the petition on the AG’s office but Idris was required to do so.

The plain language of I.C. 6-1.1-15-5(b)(2)(B) is silent as to how a party is to serve the attorney general. Wentworth interpreted the statute’s silence to mean that it does not matter how service is accomplished, as long as it is made.

Under Tax Court Rule 16, the attorney general must be served “by registered or certified mail, return receipt requested.” Wentworth wrote that the purpose of this rule is to ensure that there is evidence of service and receipt, and the evidence in the instant case shows that the assessor’s office and AG’s office both received and acknowledged the petition filed by Idris.

“Idris’s reliance on the Clerk as the means to effect service did not run afoul of statutory requirements for initiating an original tax appeal under Indiana Code § 6-1.1-15-5 because that statute recites no preference for any particular method of service,” Wentworth wrote in Jaklin Idris and Dariana Kamenova v. Marion County Assessor, No. 49T10-1108-TA-49.

 “Moreover, while Idris’s method of service admittedly did not comply with Tax Court Rule 16(C), it was consistent with the spirit and purpose of the rule. Finally, the Court’s conclusion is consistent with its prior decisions that reasoned that the decisive inquiry for proper service is whether the documents to be served were timely mailed, not who mailed them.”
 

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  1. Bob Leonard killed two people named Jennifer and Dion Longworth. There were no Smiths involved.

  2. Being on this journey from the beginning has convinced me the justice system really doesn't care about the welfare of the child. The trial court judge knew the child belonged with the mother. The father having total disregard for the rules of the court. Not only did this cost the mother and child valuable time together but thousands in legal fees. When the child was with the father the mother paid her child support. When the child was finally with the right parent somehow the father got away without having to pay one penny of child support. He had to be in control. Since he withheld all information regarding the child's welfare he put her in harms way. Mother took the child to the doctor when she got sick and was totally embarrassed she knew nothing regarding the medical information especially the allergies, The mother texted the father (from the doctors office) and he replied call his attorney. To me this doesn't seem like a concerned father. Seeing the child upset when she had to go back to the father. What upset me the most was finding out the child sleeps with him. Sometimes in the nude. Maybe I don't understand all the rules of the law but I thought this was also morally wrong. A concerned parent would allow the child to finish the school year. Say goodbye to her friends. It saddens me to know the child will not have contact with the sisters, aunts, uncles and the 87 year old grandfather. He didn't allow it before. Only the mother is allowed to talk to the child. I don't think now will be any different. I hope the decision the courts made would've been the same one if this was a member of their family. Someday this child will end up in therapy if allowed to remain with the father.

  3. Ok attorney Straw ... if that be a good idea ... And I am not saying it is ... but if it were ... would that be ripe prior to her suffering an embarrassing remand from the Seventh? Seems more than a tad premature here soldier. One putting on the armor should not boast liked one taking it off.

  4. The judge thinks that she is so cute to deny jurisdiction, but without jurisdiction, she loses her immunity. She did not give me any due process hearing or any discovery, like the Middlesex case provided for that lawyer. Because she has refused to protect me and she has no immunity because she rejected jurisdiction, I am now suing her in her district.

  5. Sam Bradbury was never a resident of Lafayette he lived in rural Tippecanoe County, Thats an error.

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