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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. 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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