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.”


  • Rules
    Private citizens are not bound by formalities of rules and standards as attorneys are!

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  1. If a class action suit or other manner of retribution is possible, count me in. I have email and voicemail from the man. He colluded with opposing counsel, I am certain. My case was damaged so severely it nearly lost me everything and I am still paying dearly.

  2. There's probably a lot of blame that can be cast around for Indiana Tech's abysmal bar passage rate this last February. The folks who decided that Indiana, a state with roughly 16,000 to 18,000 attorneys, needs a fifth law school need to question the motives that drove their support of this project. Others, who have been "strong supporters" of the law school, should likewise ask themselves why they believe this institution should be supported. Is it because it fills some real need in the state? Or is it, instead, nothing more than a resume builder for those who teach there part-time? And others who make excuses for the students' poor performance, especially those who offer nothing more than conspiracy theories to back up their claims--who are they helping? What evidence do they have to support their posturing? Ultimately, though, like most everything in life, whether one succeeds or fails is entirely within one's own hands. At least one student from Indiana Tech proved this when he/she took and passed the February bar. A second Indiana Tech student proved this when they took the bar in another state and passed. As for the remaining 9 who took the bar and didn't pass (apparently, one of the students successfully appealed his/her original score), it's now up to them (and nobody else) to ensure that they pass on their second attempt. These folks should feel no shame; many currently successful practicing attorneys failed the bar exam on their first try. These same attorneys picked themselves up, dusted themselves off, and got back to the rigorous study needed to ensure they would pass on their second go 'round. This is what the Indiana Tech students who didn't pass the first time need to do. Of course, none of this answers such questions as whether Indiana Tech should be accredited by the ABA, whether the school should keep its doors open, or, most importantly, whether it should have even opened its doors in the first place. Those who promoted the idea of a fifth law school in Indiana need to do a lot of soul-searching regarding their decisions. These same people should never be allowed, again, to have a say about the future of legal education in this state or anywhere else. Indiana already has four law schools. That's probably one more than it really needs. But it's more than enough.

  3. This man Steve Hubbard goes on any online post or forum he can find and tries to push his company. He said court reporters would be obsolete a few years ago, yet here we are. How does he have time to search out every single post about court reporters and even spy in private court reporting forums if his company is so successful???? Dude, get a life. And back to what this post was about, I agree that some national firms cause a huge problem.

  4. rensselaer imdiana is doing same thing to children from the judge to attorney and dfs staff they need to be investigated as well

  5. Sex offenders are victims twice, once when they are molested as kids, and again when they repeat the behavior, you never see money spent on helping them do you. That's why this circle continues