ILNews

Tax Court denies assessor's motion to dismiss appeal

Back to TopCommentsE-mailPrintBookmark and Share

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.”
 

ADVERTISEMENT

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

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
2015 Distinguished Barrister &
Up and Coming Lawyer Reception

Tuesday, May 5, 2015 • 4:30 - 7:00 pm
Learn More


ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Uh oh, someone is really going to get their panti ... uh, um ... I mean get upset now: http://www.theguardian.com/us-news/2015/mar/31/arkansas-passes-indiana-style-religious-freedom-bill

  2. Bryan, stop insulting the Swedes by comparing them to the American oligarchs. Otherwise your point is well taken.

  3. Sociologist of religion Peter Berger once said that the US is a “nation of Indians ruled by Swedes.” He meant an irreligious elite ruling a religious people, as that Sweden is the world’s least religious country and India the most religious. The idea is that American social elites tend to be much less religious than just about everyone else in the country. If this is true, it helps explain the controversy raking Indiana over Hollywood, San Fran, NYC, academia and downtown Indy hot coals. Nevermind logic, nevermind it is just the 1993 fed bill did, forget the Founders, abandon of historic dedication to religious liberty. The Swedes rule. You cannot argue with elitists. They have the power, they will use the power, sit down and shut up or feel the power. I know firsthand, having been dealt blows from the elite's high and mighty hands often as a mere religious plebe.

  4. I need helping gaining custody of my 5 and 1 year old from my alcoholic girlfriend. This should be an easy case for any lawyer to win... I've just never had the courage to take her that far. She has a record of public intox and other things. She has no job and no where to live othe than with me. But after 5 years of trying to help her with her bad habit, she has put our kids in danger by driving after drinking with them... She got detained yesterday and the police chief released my kids to me from the police station. I live paycheck to paycheck and Im under alot of stress dealing with this situation. Can anyone please help?

  5. The more a state tries to force people to associate, who don't like each other and simply want to lead separate lives, the more that state invalidates itself....... This conflict has shown clearly that the advocates of "tolerance" are themselves intolerant, the advocates of "diversity" intend to inflict themselves on an unwilling majority by force if necessary, until that people complies and relents and allows itself to be made homogenous with the politically correct preferences of the diversity-lobbies. Let's clearly understand, this is force versus force and democracy has nothing to do with this. Democracy is a false god in the first place, even if it is a valid ideal for politics, but it is becoming ever more just an empty slogan that just suckers a bunch of cattle into paying their taxes and volunteering for stupid wars.

ADVERTISEMENT