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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. What is this, the Ind Supreme Court thinking that there is a separation of powers and limited enumerated powers as delegated by a dusty old document? Such eighteen century thinking, so rare and unwanted by the elites in this modern age. Dictate to us, dictate over us, the massess are chanting! George Soros agrees. Time to change with times Ind Supreme Court, says all President Snows. Rule by executive decree is the new black.

  2. I made the same argument before a commission of the Indiana Supreme Court and then to the fedeal district and federal appellate courts. Fell flat. So very glad to read that some judges still beleive that evidentiary foundations matter.

  3. KUDOS to the Indiana Supreme Court for realizing that some bureacracies need to go to the stake. Recall what RWR said: "No government ever voluntarily reduces itself in size. Government programs, once launched, never disappear. Actually, a government bureau is the nearest thing to eternal life we'll ever see on this earth!" NOW ... what next to this rare and inspiring chopping block? Well, the Commission on Gender and Race (but not religion!?!) is way overdue. And some other Board's could be cut with a positive for State and the reputation of the Indiana judiciary.

  4. During a visit where an informant with police wears audio and video, does the video necessary have to show hand to hand transaction of money and narcotics?

  5. I will agree with that as soon as law schools stop lying to prospective students about salaries and employment opportunities in the legal profession. There is no defense to the fraudulent numbers first year salaries they post to mislead people into going to law school.

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