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Tax Court rules couple responsible for untimely filing of record

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The Indiana Tax Court found it was a couple’s inaction – not the illness and death of a relative – that caused them to miss the deadline to file the certified administrative record with the court.

In Harsukh and Parul Bosamia v. Marion County Assessor, 49T10-1108-TA-53, Harsukh and Parul Bosamia appealed the Indiana Board of Tax Review’s final determination that upheld their commercial real property assessments for the 2007 and 2008 tax years. The Bosamias, who initially represented themselves, initiated the tax appeal on Aug. 27, 2011. They paid a deposit to the board of tax review for a copy of the certified administrative record.

On Sept. 8, they received an invoice for the balance due and letting them know that the record was prepared. On Oct. 2, Harsukh Bosamia traveled to England after learning his mother was ill. Parul stayed in Indiana but did not pick up the record or pay the balance. The couple paid the balance due Oct. 21, traveled to England again, and returned Nov. 3 following the death of Harsukh Bosamia’s mother. The Bosamias did not file the record until they returned to the United States and also requested that they be allowed to untimely file it. The Marion County assessor moved to dismiss under Tax Court Rule 3(E) because of the untimely filing.

Judge Martha Wentworth granted the assessor’s motion, finding the Bosamias had several opportunities to file the record with the Tax Court within the designated time frame and received adequate notice that the record was ready. The Bosamias claimed that the notice they received was inadequate and didn’t trigger the 30-day filing period and that their failure to file should be excused under Trial Rule 6(B)(2) because of “excusable neglect” due to the death in the family.
 

 

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  1. It appears the police and prosecutors are allowed to change the rules halfway through the game to suit themselves. I am surprised that the congress has not yet eliminated the right to a trial in cases involving any type of forensic evidence. That would suit their foolish law and order police state views. I say we eliminate the statute of limitations for crimes committed by members of congress and other government employees. Of course they would never do that. They are all corrupt cowards!!!

  2. Poor Judge Brown probably thought that by slavishly serving the godz of the age her violations of 18th century concepts like due process and the rule of law would be overlooked. Mayhaps she was merely a Judge ahead of her time?

  3. in a lawyer discipline case Judge Brown, now removed, was presiding over a hearing about a lawyer accused of the supposedly heinous ethical violation of saying the words "Illegal immigrant." (IN re Barker) http://www.in.gov/judiciary/files/order-discipline-2013-55S00-1008-DI-429.pdf .... I wonder if when we compare the egregious violations of due process by Judge Brown, to her chiding of another lawyer for politically incorrectness, if there are any conclusions to be drawn about what kind of person, what kind of judge, what kind of apparatchik, is busy implementing the agenda of political correctness and making off-limits legit advocacy about an adverse party in a suit whose illegal alien status is relevant? I am just asking the question, the reader can make own conclsuion. Oh wait-- did I use the wrong adjective-- let me rephrase that, um undocumented alien?

  4. of course the bigger questions of whether or not the people want to pay for ANY bussing is off limits, due to the Supreme Court protecting the people from DEMOCRACY. Several decades hence from desegregation and bussing plans and we STILL need to be taking all this taxpayer money to combat mostly-imagined "discrimination" in the most obviously failed social program of the postwar period.

  5. You can put your photos anywhere you like... When someone steals it they know it doesn't belong to them. And, a man getting a divorce is automatically not a nice guy...? That's ridiculous. Since when is need of money a conflict of interest? That would mean that no one should have a job unless they are already financially solvent without a job... A photographer is also under no obligation to use a watermark (again, people know when a photo doesn't belong to them) or provide contact information. Hey, he didn't make it easy for me to pay him so I'll just take it! Well heck, might as well walk out of the grocery store with a cart full of food because the lines are too long and you don't find that convenient. "Only in Indiana." Oh, now you're passing judgement on an entire state... What state do you live in? I need to characterize everyone in your state as ignorant and opinionated. And the final bit of ignorance; assuming a photo anyone would want is lucky and then how much does your camera have to cost to make it a good photo, in your obviously relevant opinion?

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