ILNews

Tax Court sidesteps first-impression issue

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Although the Indiana Tax Court had the opportunity to address an issue of first impression, it decided to save its analysis of the issue for another day because the case could be resolved on other grounds.

The opportunity arose in Big Foot Stores LLC v. Franklin Township Assessor, et al., Nos. 49T10-0712-TA-74, -75, -76, and -77. Big Foot appealed the Indiana Board of Tax Review's final determinations that upheld the 2003 interim assessments of three of Big Foot's convenience stores and an office building in Grant County. The assessors believed the properties were undervalued and reassessed them. As a result, the assessments on the properties jumped more than $200,000 each.

Tax Judge Thomas Fisher found the tax board didn't err when it determined the assessors' interim assessments were authorized under Indiana Code Section 6-1.1-9-1.

Big Foot argued the assessments were improper because they were "sales chasing" or "spot assessments" because Big Foot's stores were the only ones to be reassessed because they had been sold. Whether interim assessments of two recently sold classes of property may be upheld when unsold properties of the same classifications and within the same taxing jurisdiction were not reassessed is one of first impression in Indiana.

But instead of analyzing that issue, Judge Fisher resolved the appeal using established caselaw. The assessors needed to provide some explanation as to how the June 19, 2002, and July 16, 2003, sales prices of Big Foot's properties were related to their values as of Jan. 1, 1999, the appropriate valuation date for the 2003 tax year.

The assessors made no showing, so the tax board erred in upholding Big Foot's 2003 interim assessments because they were based on market value-in-use evidence which had no probative value with respect to the appropriate valuation date, wrote Judge Fisher.

He remanded it to the tax board so that it may instruct the appropriate assessing officials to reinstate the assessed values assigned to Big Foot's properties during the 2002 tax year.

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  1. A traditional parade of attorneys? Really Evansville? Y'all need to get out more. When is the traditional parade of notaries? Nurses? Sanitation workers? Pole dancers? I gotta wonder, do throngs of admiring citizens gather to laud these marching servants of the constitution? "Show us your billing records!!!" Hoping some video gets posted. Ours is not a narcissistic profession by any chance, is it? Nah .....

  2. My previous comment not an aside at court. I agree with smith. Good call. Just thought posting here a bit on the if it bleeds it leads side. Most attorneys need to think of last lines of story above.

  3. Hello everyone I'm Gina and I'm here for the exact same thing you are. I have the wonderful joy of waking up every morning to my heart being pulled out and sheer terror of what DCS is going to Throw at me and my family today.Let me start from the !bebeginning.My daughter lost all rights to her 3beautiful children due to Severe mental issues she no longer lives in our state and has cut all ties.DCS led her to belive that once she done signed over her right the babies would be with their family. We have faught screamed begged and anything else we could possibly due I hired a lawyer five grand down the drain.You know all I want is my babies home.I've done everything they have even asked me to do.Now their saying I can't see my grandchildren cause I'M on a prescription for paipain.I have a very rare blood disease it causes cellulitis a form of blood poisoning to stay dormant in my tissues and nervous system it also causes a ,blood clotting disorder.even with the two blood thinners I'm on I still Continue to develop them them also.DCS knows about my illness and still they refuse to let me see my grandchildren. I Love and miss them so much Please can anyone help Us my grandchildren and I they should be worrying about what toy there going to play with but instead there worrying about if there ever coming home again.THANK YOU DCS FOR ALL YOU'VE DONE. ( And if anyone at all has any ideals or knows who can help. Please contact (765)960~5096.only serious callers

  4. He must be a Rethuglican, for if from the other side of the aisle such acts would be merely personal and thus not something that attaches to his professional life. AND ... gotta love this ... oh, and on top of talking dirty on the phone, he also, as an aside, guess we should mention, might be important, not sure, but .... "In addition to these allegations, Keaton was accused of failing to file an appeal after he collected advance payment from a client seeking to challenge a ruling that the client repay benefits because of unreported income." rimshot

  5. I am not a fan of some of the 8.4 discipline we have seen for private conduct-- but this was so egregious and abusive and had so many points of bad conduct relates to the law and the lawyer's status as a lawyer that it is clearly a proper and just disbarment. A truly despicable account of bad acts showing unfit character to practice law. I applaud the outcome.

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